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...
Validity of Circular - The Board could not have issued the circular for rendering a decision of the Tribunal as irrelevant and nugatory - The remedy actually was to challenge and question the ratio in appropriate proceedings - HC
Validity of Circular - The Board could not have issued the circular for rendering a decision of the Tribunal as irrelevant and nugatory - The remedy actually was to challenge and question the ratio in appropriate proceedings - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
