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...
Excessive payment made to persons specified in section 13(3) - charitable society - AO was not justified in disallowing 2/3rd of the expenditure incurred in the remuneration of the four persons u/s 40A(ii)(b) of the Act. - AT
Excessive payment made to persons specified in section 13(3) - charitable society - AO was not justified in disallowing 2/3rd of the expenditure incurred in the remuneration of the four persons u/s 40A(ii)(b) of the Act. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
