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...
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Manpower Supply or Recruitment Agency - Prima facie it appeared that no taxable service was rendered because having a database of labourers or routing of the labourers or payments for the labourers may not be sufficient to make the assesse a manpower supply agency - stay granted - AT
Manpower Supply or Recruitment Agency - Prima facie it appeared that no taxable service was rendered because having a database of labourers or routing of the labourers or payments for the labourers may not be sufficient to make the assesse a manpower supply agency - stay granted - AT
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