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...
Commercial and Industrial Construction Service - The material on record does not reveal that the activities in the Paryatak Bhavan are substantially for non-commercial or non-industrial purposes or are substantially for accommodating official/departmental establishments of the State - prima facie case is against the assessee - AT
Commercial and Industrial Construction Service - The material on record does not reveal that the activities in the Paryatak Bhavan are substantially for non-commercial or non-industrial purposes or are substantially for accommodating official/departmental establishments of the State - prima facie case is against the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
