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...
Assessee was eligible for an exemption u/s 10B - a typographical error crept in while e-filing the return and it was mentioned as u/s 80-IB instead of section 10B - it is a technical mistake - exemption cannot be denied- HC
Assessee was eligible for an exemption u/s 10B - a typographical error crept in while e-filing the return and it was mentioned as u/s 80-IB instead of section 10B - it is a technical mistake - exemption cannot be denied- HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
