AO Cannot Assess 'Other Incomes' If No Addition Is Made On Account Of 'Reasons' For Which Reassessment U/S 147 Of IT Act Was Initiated: Delhi HC2 Dec 2024 8:25 PM IST
Bombay HC Sets Guidelines For Reviewing Proportionality Of Industrial Disciplinary Action; Bars Use Of New Evidence From Assessing Proportionality Of Punishment26 Oct 2024 7:30 PM IST