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...
No tax can be recovered from the employer on account of short deduction of tax at source (TDS) u/s 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer - AT
No tax can be recovered from the employer on account of short deduction of tax at source (TDS) u/s 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
