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...
SSI Exemption - clubbing of turnover - Family members have several SSI units - common directors in private limited company and common partners in firm - The demand for duty from KI in respect of goods manufactured by all the units cannot be sustained and accordingly was set aside - AT
SSI Exemption - clubbing of turnover - Family members have several SSI units - common directors in private limited company and common partners in firm - The demand for duty from KI in respect of goods manufactured by all the units cannot be sustained and accordingly was set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
