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...
Transfer of case - Section 127 (4) - Requirement for reissue of notice for reassessment u/s 147 - it cannot be said that the assessee was either absconding from proceedings or was not available so as to form any opinion that service of notice was not possible. - HC
Transfer of case - Section 127 (4) - Requirement for reissue of notice for reassessment u/s 147 - it cannot be said that the assessee was either absconding from proceedings or was not available so as to form any opinion that service of notice was not possible. - HC
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TaxTMI 
TaxTMI 
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