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...
TDS u/s 192 or u/s 194J - it is not a case of employer-employee relationship between the assessee-appellant and the doctors – Deduction u/s 194J is applicable, which has been done by the assessee - AT
TDS u/s 192 or u/s 194J - it is not a case of employer-employee relationship between the assessee-appellant and the doctors – Deduction u/s 194J is applicable, which has been done by the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
