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...
Fall in GP rate - The estimate of GP at 18.11% even in respect of turnover relating to own trading of the assessee by the AO was without any basis and consequently untenable - AT
Fall in GP rate - The estimate of GP at 18.11% even in respect of turnover relating to own trading of the assessee by the AO was without any basis and consequently untenable - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
