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...
Rejection for registration u/s 12AA - No documentary evidence in support of activities of general public utility was furnished by the assessee society - CIT was, justified in holding that none of the expenses incurred by the assessee are related to any charitable activity - AT
Rejection for registration u/s 12AA - No documentary evidence in support of activities of general public utility was furnished by the assessee society - CIT was, justified in holding that none of the expenses incurred by the assessee are related to any charitable activity - AT
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