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...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Reopening of assessment - validity of notice - first and second notice returned as un-served with the report that the assessee had gone out for the medical treatment - third notice was issued after expiry of period of limitation - Not a curable defect u/s 292B - HC
Reopening of assessment - validity of notice - first and second notice returned as un-served with the report that the assessee had gone out for the medical treatment - third notice was issued after expiry of period of limitation - Not a curable defect u/s 292B - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
