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...
Whether share application money received in cash is in the nature of deposit - rigours of Section 269SS of the Income Tax Act cannot be applied, penalty could not be levied under Section 271D - HC
Whether share application money received in cash is in the nature of deposit - rigours of Section 269SS of the Income Tax Act cannot be applied, penalty could not be levied under Section 271D - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
