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...
Separate appeal for Separate show cause notice – a single appeal filed against an order cannot be held to be irregular only for the reason that the order had dealt with more than one show cause notice - AT
Separate appeal for Separate show cause notice – a single appeal filed against an order cannot be held to be irregular only for the reason that the order had dealt with more than one show cause notice - AT
Note: It is a system-generated summary and is for quick reference only.