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...
TDS u/s 194J - sale of drugs - Principle to principle relationship - whatever be the margin made available to the stockist, so long as the assessee is not making any payment to the stockist, the question of invoking Section 194J against the assessee does not arise. - HC
TDS u/s 194J - sale of drugs - Principle to principle relationship - whatever be the margin made available to the stockist, so long as the assessee is not making any payment to the stockist, the question of invoking Section 194J against the assessee does not arise. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
