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...
The grievance of the petitioner was that the petitioner had opted out of LTU scheme and the request of the petitioner to transfer the pending assessment and other proceedings has not been considered - authorities to reconsider the issue - HC
The grievance of the petitioner was that the petitioner had opted out of LTU scheme and the request of the petitioner to transfer the pending assessment and other proceedings has not been considered - authorities to reconsider the issue - HC
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