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...
Unexplained expenses u/s 69C – addition in question was wrongly made u/s 69C of the Act as the expenditure was accounted for in the regular books of account and hence the source is obviously explained - AT
Unexplained expenses u/s 69C – addition in question was wrongly made u/s 69C of the Act as the expenditure was accounted for in the regular books of account and hence the source is obviously explained - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
