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...
Status of HUF - whether CIT(A) erred in granting the assessee the status HUF & deleting the addition made being the capital asset treated as income of AOP - held no - AT
Status of HUF - whether CIT(A) erred in granting the assessee the status HUF & deleting the addition made being the capital asset treated as income of AOP - held no - AT
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