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...
Whether the Tribunal was justified in holding that the “Airtime charges” and “License fees” charged under an contract of selling activated pager do not form a part of sale price within the meaning of Section 2(29) of the Bombay Sales Tax Act, 1959 - Held Yes - HC
Whether the Tribunal was justified in holding that the “Airtime charges” and “License fees” charged under an contract of selling activated pager do not form a part of sale price within the meaning of Section 2(29) of the Bombay Sales Tax Act, 1959 - Held Yes - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
