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...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Registration u/s 12AA - DIT(E) directed to go through the draft trust deed and inform the assessee as to whether the proposed amendment carried out by the assessee with regard to irrevocability of the trust is to his satisfaction or not - AT
Registration u/s 12AA - DIT(E) directed to go through the draft trust deed and inform the assessee as to whether the proposed amendment carried out by the assessee with regard to irrevocability of the trust is to his satisfaction or not - AT
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