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...
Scrutiny - non receipt of notice u/s 143(2) - Once the assessee filed the affidavit that no notice was received, through its Director, it is for the Revenue to place on record evidence in support that the notice has been served..... - AT
Scrutiny - non receipt of notice u/s 143(2) - Once the assessee filed the affidavit that no notice was received, through its Director, it is for the Revenue to place on record evidence in support that the notice has been served..... - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
