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...
Levy of capital gains – Sale of land - agricultural land or Non-agricultural land – physical verification of the land will clinch the issue without any doubt, so that not only on legal principles but also factually also assessee’s contentions can be proved or disproved - AT
Levy of capital gains – Sale of land - agricultural land or Non-agricultural land – physical verification of the land will clinch the issue without any doubt, so that not only on legal principles but also factually also assessee’s contentions can be proved or disproved - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
