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...
Penalty u/s 272B of the Act – Failure to comply section 139A - Default in quoting of PAN numbers of the deductees in the e-TDS quarterly statement - There was reasonable cause justifying non levy of penalty u/s 272B - AT
Penalty u/s 272B of the Act – Failure to comply section 139A - Default in quoting of PAN numbers of the deductees in the e-TDS quarterly statement - There was reasonable cause justifying non levy of penalty u/s 272B - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
