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...
Interest income from temporary advancement of funds - interest received by the assessee cannot be treated as income from business and it has to be treated as income from other sources - AT
Interest income from temporary advancement of funds - interest received by the assessee cannot be treated as income from business and it has to be treated as income from other sources - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
