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...
Taxability of activities in the nature of services provided by partners to the partnership firm - the nature of transactions between the two partners and the firm would be one of joint-venture or a profit sharing operation - stay granted - AT
Taxability of activities in the nature of services provided by partners to the partnership firm - the nature of transactions between the two partners and the firm would be one of joint-venture or a profit sharing operation - stay granted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
