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...
Addition of outstanding balance of certain creditors – Section 68 is not applicable in the present case the outstanding amounts in the books of account of the assessee related to business transactions of the assessee - AT
Addition of outstanding balance of certain creditors – Section 68 is not applicable in the present case the outstanding amounts in the books of account of the assessee related to business transactions of the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
