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...
Expenditure incurred of preparation of project report - The project in the present case was for setting up a new plant for manufacturing chemicals with new technology, which was not manufactured by the assessee earlier - held as capital in anture - HC
Expenditure incurred of preparation of project report - The project in the present case was for setting up a new plant for manufacturing chemicals with new technology, which was not manufactured by the assessee earlier - held as capital in anture - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
