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...
Provisional attachment of bank account and stock of brass scrap - No discrepancy in the physical stock and stock reflected in register - order of attachment lifted on the conditions that the petitioner would maintain minimum stock - HC
Provisional attachment of bank account and stock of brass scrap - No discrepancy in the physical stock and stock reflected in register - order of attachment lifted on the conditions that the petitioner would maintain minimum stock - HC
Note: It is a system-generated summary and is for quick reference only.