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...
Suppressed income - AO clearly failed to appreciate the reason of the difference noted by him - the difference was on account of service tax is also supported by the service tax return and tax payment challan - no addition - AT
Suppressed income - AO clearly failed to appreciate the reason of the difference noted by him - the difference was on account of service tax is also supported by the service tax return and tax payment challan - no addition - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
