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...
Allowability of Credit for TDS – AOP has paid the tax in full on his own, or has not preferred to claim credit in respect of the TDS, is no ground for allowing credit to the individual - AT
Allowability of Credit for TDS – AOP has paid the tax in full on his own, or has not preferred to claim credit in respect of the TDS, is no ground for allowing credit to the individual - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
