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...
Disallowance on expenses on adhoc basis under manufacturing, trading and other expenses – The AO could not have made any ad-hoc disallowances without pointing out even a single instance of inflation of expenditure - AT
Disallowance on expenses on adhoc basis under manufacturing, trading and other expenses – The AO could not have made any ad-hoc disallowances without pointing out even a single instance of inflation of expenditure - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
