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...
Requirement to deduct TDS on Interest payable on FDRs - FD is made in the name of the Registrar General - Registrar General cannot be considered as a “payee” for the purposes of Section 194A - HC
Requirement to deduct TDS on Interest payable on FDRs - FD is made in the name of the Registrar General - Registrar General cannot be considered as a “payee” for the purposes of Section 194A - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
