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...
Condonation of delay in filing the appeal - assessee is not a company placed with experts advising - Assessee is only an individual which must be appreciated - Delay condoned - AT
Condonation of delay in filing the appeal - assessee is not a company placed with experts advising - Assessee is only an individual which must be appreciated - Delay condoned - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
