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...
The estimation of income made by the AO without disclosing the materials relied on and also denying them an opportunity was not only in violation of the statutory provisions, but also in violation of the principles of natural justice - HC
The estimation of income made by the AO without disclosing the materials relied on and also denying them an opportunity was not only in violation of the statutory provisions, but also in violation of the principles of natural justice - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
