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...
Notice u/s 148 - If the reopening is sustainable on one issue, even if on the other issue the exercise of power under section 147 of the Act is not justified, it would not make render the assumption of jurisdiction under section 147 of the Act invalid - HC
Notice u/s 148 - If the reopening is sustainable on one issue, even if on the other issue the exercise of power under section 147 of the Act is not justified, it would not make render the assumption of jurisdiction under section 147 of the Act invalid - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
