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#material facts

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Delhi High Court upholds revocation of Letter of Administration — “LoA obtained by concealment of material facts; widow’s rights ignored; 22-year delay unexplained” — appeal dismissed

RawlawDecember 12, 20257 min read
News

Delhi High Court Holds that “Assessment Cannot Be Reopened Beyond Four Years Without Failure to Disclose Material Facts” — Protects Finality of Assessments Under Income Tax Law

RawlawAugust 16, 20255 min read
News

Bombay High Court Quashes Income Tax Reassessment Against Bharat Petroleum Corporation Limited for Alleged Wrong Dividend Exemption, Holding No Failure to Disclose Material Facts and Reopening Beyond Limitation is Invalid Under First Proviso to Reassessment Powers

RawlawJuly 6, 20255 min read
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