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...
Whether interest u/s 234C of the Act is to be calculated based on date of clearing of the cheque or date of presentation of the cheque - Once the cheque issued by the assessee is encashed, the payment relates back to the date of receipt of the cheque - HC
Whether interest u/s 234C of the Act is to be calculated based on date of clearing of the cheque or date of presentation of the cheque - Once the cheque issued by the assessee is encashed, the payment relates back to the date of receipt of the cheque - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
