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...
Credit for house-hold and living expenses – The nature and source of the credit to the assessee’s account has been explained - Revenue cannot merely reject an explanation convert a good explanation into a bad one - AT
Credit for house-hold and living expenses – The nature and source of the credit to the assessee’s account has been explained - Revenue cannot merely reject an explanation convert a good explanation into a bad one - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
