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...
Short term Capital Gain - sale to sister concern at the rate of less than market value - The property sold to a third party cannot be the basis for determining the capital gain tax in respect of a sale in favour of the sister concern. - HC
Short term Capital Gain - sale to sister concern at the rate of less than market value - The property sold to a third party cannot be the basis for determining the capital gain tax in respect of a sale in favour of the sister concern. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
