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...
Applicability of section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. – the direction given by the first Appellate Authority under section 150(1) is not in accordance with law - AT
Applicability of section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. – the direction given by the first Appellate Authority under section 150(1) is not in accordance with law - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
