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...
Clandestine removal of goods - Manufacture of paan masala and gutka - Cash found in office premises - Tribunal has erred in ignoring material evidence and has not recorded any finding for setting aside the penalty imposed by the Adjudicating Officer. - matter remanded back - HC
Clandestine removal of goods - Manufacture of paan masala and gutka - Cash found in office premises - Tribunal has erred in ignoring material evidence and has not recorded any finding for setting aside the penalty imposed by the Adjudicating Officer. - matter remanded back - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
