Income Tax notices to non-existent company were void ab initio & cannot be rectified under Section 292B: Bombay HC ...

Officially a dead language, ornate Latin phraseology and words continue to insert itself into judicial pronouncements in courts across the county. Has it passed its sell by date?

(ii) The Assessing Officer failed to appreciate that as per the DTAA, gains in respect of shares acquired post 4.2017 are taxable as per the Act and that these are the only losses which are carried ...