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...
When CIT [A] and the Tribunal both concurrently came to the conclusion that there is no evidence supporting the AO's version that the assessee had invested large amount in purchase of the land, then no substantial question of law arises - HC
When CIT [A] and the Tribunal both concurrently came to the conclusion that there is no evidence supporting the AO's version that the assessee had invested large amount in purchase of the land, then no substantial question of law arises - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
