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...
Disallowance u/s 14A - the investment was purely of business nature as the company in which the amount was invested was a loss making company and there was no question of earning any dividend income from such investment - no disallowance u/s 14A - AT
Disallowance u/s 14A - the investment was purely of business nature as the company in which the amount was invested was a loss making company and there was no question of earning any dividend income from such investment - no disallowance u/s 14A - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
