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...
Management consultancy - Licence for manufacture of lubricating oil and providing assistance for making sale - In absence of existence of management consultant there is no scope to call the appellant as management consultant when terms of the agreement is read - AT
Management consultancy - Licence for manufacture of lubricating oil and providing assistance for making sale - In absence of existence of management consultant there is no scope to call the appellant as management consultant when terms of the agreement is read - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
