Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Refund claim - unjust enrichment - certificate of Chartered Accountant produced by the appellant was not disputed by bringing on record any other opinion contrary to the CA certificate - refund allowed - AT
Refund claim - unjust enrichment - certificate of Chartered Accountant produced by the appellant was not disputed by bringing on record any other opinion contrary to the CA certificate - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
