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...
Validity of assessment proceedings u/s 147 – AO was not able to name the person on whom the notice was served - The service of notice u/s 148 of the IT Act was invalid and cannot be said to be merely a procedural defect - AT
Validity of assessment proceedings u/s 147 – AO was not able to name the person on whom the notice was served - The service of notice u/s 148 of the IT Act was invalid and cannot be said to be merely a procedural defect - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
