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...
It is the claim of the Applicant that even though they have entered into the consignment agreement with M/s. Tata Steel Ltd. they have not received any consignment agency charges - prima facie case is in favor of assessee - AT
It is the claim of the Applicant that even though they have entered into the consignment agreement with M/s. Tata Steel Ltd. they have not received any consignment agency charges - prima facie case is in favor of assessee - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
