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...
Period of limitation for Recovery of interest on account of retrospective revision of the prices – Payment of interest is to be made under Section 11A and, therefore, the period of limitation prescribed therein would equally apply - HC
Period of limitation for Recovery of interest on account of retrospective revision of the prices – Payment of interest is to be made under Section 11A and, therefore, the period of limitation prescribed therein would equally apply - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
