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...
Arbitration clause - territorial criterion / principle - Scope of Arbitration Act, 1996 - Maintainability of appeal against the Foreign Awards - e courts in India will not have jurisdiction as there is implied exclusion. - SC
Arbitration clause - territorial criterion / principle - Scope of Arbitration Act, 1996 - Maintainability of appeal against the Foreign Awards - e courts in India will not have jurisdiction as there is implied exclusion. - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
