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...
Arbitration procedures - right to appointment of Arbitrator - the respondent had forfeited its right to appoint the arbitrator after the expiry of statutory period. - HC
Arbitration procedures - right to appointment of Arbitrator - the respondent had forfeited its right to appoint the arbitrator after the expiry of statutory period. - HC
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