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...
Appeal before ITAT - con compliance of Rule 18 - As there is no valid paper book on record and there is nobody present before the Tribunal on behalf of the assessee - appeal dismissed - AT
Appeal before ITAT - con compliance of Rule 18 - As there is no valid paper book on record and there is nobody present before the Tribunal on behalf of the assessee - appeal dismissed - AT
Note: It is a system-generated summary and is for quick reference only.