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...
Development of residential complexes - Matter remanded back to find out what is the object of the business of the revisionist, i.e. whether it is engaged in sale or in works contract - HC
Development of residential complexes - Matter remanded back to find out what is the object of the business of the revisionist, i.e. whether it is engaged in sale or in works contract - HC
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