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...
Valuation - inclusion of Freight charges - There is no reason to deny the expenses incurred for return journey of those vehicles which are specially designed and which cannot carry any other goods on its return - AT
Valuation - inclusion of Freight charges - There is no reason to deny the expenses incurred for return journey of those vehicles which are specially designed and which cannot carry any other goods on its return - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
