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...
TDS u/s 194 - Failure to prove regarding forwarding of Form No. 15G/H or not - merely because there are some technical defects in the declaration or they have been received after the date of credit of interest to the account of the payee they cannot be rejected - AT
TDS u/s 194 - Failure to prove regarding forwarding of Form No. 15G/H or not - merely because there are some technical defects in the declaration or they have been received after the date of credit of interest to the account of the payee they cannot be rejected - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
