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...
Waiver of Interest u/s 234A and 234B - assessee failed to prove that there was a delay on the part of the Revenue in giving the seized material was the reason for the delay in filing the return - no waiver - HC
Waiver of Interest u/s 234A and 234B - assessee failed to prove that there was a delay on the part of the Revenue in giving the seized material was the reason for the delay in filing the return - no waiver - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
