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...
Determination of income on the basis of TDS certificate - After appraising the account books and referring to each receipt and TDS certificate, set out facts, there was no fault on the part of the assessee. - HC
Determination of income on the basis of TDS certificate - After appraising the account books and referring to each receipt and TDS certificate, set out facts, there was no fault on the part of the assessee. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
