I. Investing for tax deduction: Investors must invest before March 31 to be able to claim tax deduction for the financial ...

It found that while suspicions regarding price manipulation in Dhanleela Investment & Trading Co. Ltd. were valid, the Revenue failed to establish any direct link between Gupta and the alleged ...

The court concluded that the reassessment in this case was a clear instance of a change of opinion, amounting to a review of the original scrutiny assessment, which is not permissible under the law.