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...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Transfer pricing – difference due to foreign exchange rate fluctuation should be considered the said difference has to be removed and the margin thereon has to be adjusted for arriving at the credible comparable through the requisite adjustments. - AT
Transfer pricing – difference due to foreign exchange rate fluctuation should be considered the said difference has to be removed and the margin thereon has to be adjusted for arriving at the credible comparable through the requisite adjustments. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
