Tag Archives: Prayas Goel

Reassessment Based on Change of Opinion on Verified Capital Gains and Exemption Claims Is Impermissible

By | September 30, 2026

Reassessment Based on Change of Opinion on Verified Capital Gains and Exemption Claims Is Impermissible Issue Whether reassessment proceedings initiated under Section 148 based on information from the Insight Portal regarding the valuation and genuineness of a share transaction are legally sustainable when the transaction and Section 54F exemption claim were already examined and accepted… Read More »