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...
Depreciation claim - Manner in which option to be exercised under Rule 5(1A) - Since the returns are filed in accordance with section 139(1) and the form prescribed therein make a provision for exercising an option in respect of the claim of depreciation, no separate procedure is required - HC
Depreciation claim - Manner in which option to be exercised under Rule 5(1A) - Since the returns are filed in accordance with section 139(1) and the form prescribed therein make a provision for exercising an option in respect of the claim of depreciation, no separate procedure is required - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
