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...
Revokation of CHA license - the first respondent is duty bound to initiate proceedings within 90 days from the date of receipt of offence report, there are no two opinions - HC
Revokation of CHA license - the first respondent is duty bound to initiate proceedings within 90 days from the date of receipt of offence report, there are no two opinions - HC
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