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...
Shortfall in TDS u/s 192 – it would appear that the payment of deducted tax shall be extended upto the end of the relevant financial year irrespective of the fact whether the deduction has been made at the time of payment or not - HC
Shortfall in TDS u/s 192 – it would appear that the payment of deducted tax shall be extended upto the end of the relevant financial year irrespective of the fact whether the deduction has been made at the time of payment or not - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
