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...
Validity of re-assessment proceedings u/s 147/148 of the Act - full value of consideration u/s 50C - on mere applicability of section 50C would not disclose any escapement of income. - AT
Validity of re-assessment proceedings u/s 147/148 of the Act - full value of consideration u/s 50C - on mere applicability of section 50C would not disclose any escapement of income. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
