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...
Unexplained cash credits u/s 68 – Out of the 23 parties, notices received back unserved in case of 22 parties, because of the reason that the persons were not available at the said addresses - additions confirmed - AT
Unexplained cash credits u/s 68 – Out of the 23 parties, notices received back unserved in case of 22 parties, because of the reason that the persons were not available at the said addresses - additions confirmed - AT
Note: It is a system-generated summary and is for quick reference only.