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...
Registration u/s 12A - The scope of power of CIT is limited in this regard to make enquiries as he may deem fit & not required to look either into the nature of income of the assessee or its application - AT
Registration u/s 12A - The scope of power of CIT is limited in this regard to make enquiries as he may deem fit & not required to look either into the nature of income of the assessee or its application - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
