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...
Nature of profits STCG or LTCG - the appellant held the Units for period of 12 months and 1 day thus, capital assets in question were long term capital assets and consequently the gain was long term capital gains - AT
Nature of profits STCG or LTCG - the appellant held the Units for period of 12 months and 1 day thus, capital assets in question were long term capital assets and consequently the gain was long term capital gains - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
