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...
Borrowed service rendered by the Appellant - India-Greece Tax Treaty -Admittedly the assessee does not have PE in India the same cannot be held to be taxed in India as per the express provision of Article 3 - AT
Borrowed service rendered by the Appellant - India-Greece Tax Treaty -Admittedly the assessee does not have PE in India the same cannot be held to be taxed in India as per the express provision of Article 3 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
