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...
As the appellant failed to comply with the conditional order passed by the Tribunal, the Tribunal has, in our considered opinion, rightly dismissed the appeal for non-compliance of the provisions of Section 35-F - HC
As the appellant failed to comply with the conditional order passed by the Tribunal, the Tribunal has, in our considered opinion, rightly dismissed the appeal for non-compliance of the provisions of Section 35-F - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
