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...
Capital gain - possession was not given - transfer of property did not take place on the date of execution of development agreement and accordingly the capital gain not taxable in AY 2001-02 - AT
Capital gain - possession was not given - transfer of property did not take place on the date of execution of development agreement and accordingly the capital gain not taxable in AY 2001-02 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
