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...
Modification of Procedure for refund of excess amount of TDS deducted and/or paid - Refund claims pertaining to the period upto March 31, 2009 may be submitted to the Assessing Officer (TDS) upto 31-12-2012, with the approval of competent authority. - Cir. No. 06/2011 Dated: August 24, 2011
Modification of Procedure for refund of excess amount of TDS deducted and/or paid - Refund claims pertaining to the period upto March 31, 2009 may be submitted to the Assessing Officer (TDS) upto 31-12-2012, with the approval of competent authority. - Cir. No. 06/2011 Dated: August 24, 2011
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