From a portfolio construction perspective, silver works when allocation size is modest, entry is staggered, and exit...
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The Tribunal held that a Section 54 exemption can be claimed in a reassessment return if it...
The case examined additions made in Section 153C assessments based on third-party search material. The Tribunal ruled...
The issue was whether reassessment is valid when reasons for reopening are not placed on record. The...
This explains how different securities are taxed under Indian income-tax law. The key takeaway is that asset...
The Tribunal condoned a 506-day delay after accepting that the appeal was filed only when heavy penalty...
The issue was whether third-party diaries and loose papers could establish receipt of unaccounted income. The Tribunal...
This ruling clarifies that an assessee can be treated as an agent of a non-resident only if...
The Tribunal examined whether prior approval under Section 153D was granted after due application of mind. It...
The Court examined whether a show-cause notice under Section 74 was issued by a competent authority. Limited...