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...
Power to transfer cases - Section 127(2)(a) is nothing, but a machinery provision - CIT is having power of transfer even without assigning any reason and therefore the order passed by the CIT is perfectly valid in law and the same need not be quashed - HC
Power to transfer cases - Section 127(2)(a) is nothing, but a machinery provision - CIT is having power of transfer even without assigning any reason and therefore the order passed by the CIT is perfectly valid in law and the same need not be quashed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
