A prolonged legal battle initiated by eminent late lawyer Shanti Bhushan, who sought to claim the expenses for his coronary bypass surgery as a tax-deductible business expenditure, concluded in the ...

Key concern in this case was whether reassessment initiated by AO u/s. 148 of IT Act, 1961 for AY 2012–13 was lawful. This action was based solely on a report from Assistant Director of Income Tax ...