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...
Club or Association service - principal of mutuality - FICCI and ECSEPC - activities fall outside the scope of the definition of ‘Club or Association’ service and the taxable service defined in Section 65(25a) read with Section 65(105)(zzze), prior to 01.05.2011 - AT
Club or Association service - principal of mutuality - FICCI and ECSEPC - activities fall outside the scope of the definition of ‘Club or Association’ service and the taxable service defined in Section 65(25a) read with Section 65(105)(zzze), prior to 01.05.2011 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
