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...
Validity of notice u/s 158BD - Search operation done against petitioner's husband - The conditions precedent for invoking the provisions of section 158BD, are required to be satisfied before the provisions of the said Chapter are applied in relation to any person other than the person whose premises had been searched - HC
Validity of notice u/s 158BD - Search operation done against petitioner's husband - The conditions precedent for invoking the provisions of section 158BD, are required to be satisfied before the provisions of the said Chapter are applied in relation to any person other than the person whose premises had been searched - HC
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TaxTMI 
TaxTMI 
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