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...
Validity of revised return - TP adjustments - determination of ALP - both the TPO and DRP erred in not considered the same, the AO is directed to consider the revised return as a valid return - AT
Validity of revised return - TP adjustments - determination of ALP - both the TPO and DRP erred in not considered the same, the AO is directed to consider the revised return as a valid return - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
