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...
Condonation of delay - appeal before the appellate Commissioner. - Commissioner denied condonation on the basis that the he has no power to condone delay - delay condoned subject to cost - AT
Condonation of delay - appeal before the appellate Commissioner. - Commissioner denied condonation on the basis that the he has no power to condone delay - delay condoned subject to cost - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
