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...
Exemption u/s. 10A - AO has held that the assessee has used the secondhand laptops which are in the nature of plant and machinery - Conclusion drawn by AO is erroneous - AT
Exemption u/s. 10A - AO has held that the assessee has used the secondhand laptops which are in the nature of plant and machinery - Conclusion drawn by AO is erroneous - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
