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...
Cash receipts of sundry debtors – Once the sundry debtors are appearing in the earlier years’ balance sheet and shown in the return of income for the AY 2008–09, then how an addition on account of sundry debtors can be made in the AY 2009–10 - AT
Cash receipts of sundry debtors – Once the sundry debtors are appearing in the earlier years’ balance sheet and shown in the return of income for the AY 2008–09, then how an addition on account of sundry debtors can be made in the AY 2009–10 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
