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...
Demand of interest - reversal of input as such - If the inputs entering into premises of the manufacturer vanishes on the next day by clearance as such, certainly revenue suffers for the entire month - demand of interest was justified - AT
Demand of interest - reversal of input as such - If the inputs entering into premises of the manufacturer vanishes on the next day by clearance as such, certainly revenue suffers for the entire month - demand of interest was justified - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
