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...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Registration u/s 12A - the assessee appears to be one of the branches coming under the “Sacred Heart Congregation“ - assessee has failed to prove that it is an independent institution - registration declined- AT
Registration u/s 12A - the assessee appears to be one of the branches coming under the “Sacred Heart Congregation“ - assessee has failed to prove that it is an independent institution - registration declined- AT
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