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...
Sale consideration for the purpose of computation of capital gain - transfer of reversionary rights in land / TDR - sale value of the consideration taken by the stamp valuation authority was the right amount for the purpose of calculation of long-term capital gain. - AT
Sale consideration for the purpose of computation of capital gain - transfer of reversionary rights in land / TDR - sale value of the consideration taken by the stamp valuation authority was the right amount for the purpose of calculation of long-term capital gain. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
