The issue was whether adjustment of brought-forward loss and depreciation under MAT could be altered through rectification. The Tribunal held that such MAT computation involves interpretation and ...

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The Tribunal held that reopening based on unverified Investigation Wing inputs, factual inconsistencies, and no direct nexus to the assessee’s transactions is invalid. Mechanical reproduction of ...

Citations are no longer a background hygiene task. They’ve become part of the verification layer that decides whether a ...

Students talk with Mayor Sheffiled, a crypto landlord's legal troubles, digital makeover for Belle Isle, and a Detroit sales ...