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...
Request of crossexamination of the persons whose statements have been referred to in the show-cause notice - non-supply of the enquiry report - set aside the impugned order and remit the matters to the Tribunal for a fresh consideration. - HC
Request of crossexamination of the persons whose statements have been referred to in the show-cause notice - non-supply of the enquiry report - set aside the impugned order and remit the matters to the Tribunal for a fresh consideration. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
