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...
Carry forward of business loss – Assessment u/s 153A - Non filing of return u/s 139(1) - assessee is not supposed to file its return of income u/s 139(1) of the Act because he statutorily required to file return of its income in response to notice u/s. 153A - set off allowed - AT
Carry forward of business loss – Assessment u/s 153A - Non filing of return u/s 139(1) - assessee is not supposed to file its return of income u/s 139(1) of the Act because he statutorily required to file return of its income in response to notice u/s. 153A - set off allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
