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...
Levy of additional tax u/s 143(1A) in respect of computation under Section 115J - the demand of additional tax under Section 143(1A) of the Income Tax Act on the regular assessment proceedings does not arise - HC
Levy of additional tax u/s 143(1A) in respect of computation under Section 115J - the demand of additional tax under Section 143(1A) of the Income Tax Act on the regular assessment proceedings does not arise - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
