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...
Interpretation of Article 18 of Indo-UK DTAA – TDS on commission paid to Mr. Colin Davie who acted as an agent between the Assessee and the Artists - services were rendered outside India - NO TDS - HC
Interpretation of Article 18 of Indo-UK DTAA – TDS on commission paid to Mr. Colin Davie who acted as an agent between the Assessee and the Artists - services were rendered outside India - NO TDS - HC
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