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...
Dismissal of appeal - Non compliance with pre deposit order - As the dismissal of appeal is automatic and on account of failure to comply with said order of pre-deposit, the challenge to order dismissing the appeal for said failure also cannot be sustained - HC
Dismissal of appeal - Non compliance with pre deposit order - As the dismissal of appeal is automatic and on account of failure to comply with said order of pre-deposit, the challenge to order dismissing the appeal for said failure also cannot be sustained - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
