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...
Reopening of assessment - the Department did not take steps to revise the order passed u/s 144A by invoking the provisions of section 263, the notice u/s 148 issued cannot be sustained thus set aside and quashed - HC
Reopening of assessment - the Department did not take steps to revise the order passed u/s 144A by invoking the provisions of section 263, the notice u/s 148 issued cannot be sustained thus set aside and quashed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
