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...
Granting depreciation although not claimed by the assessee - depreciation not claimed for by the assessee, cannot be allowed as a deduction despite the introduction of the concept of block assets. - AT
Granting depreciation although not claimed by the assessee - depreciation not claimed for by the assessee, cannot be allowed as a deduction despite the introduction of the concept of block assets. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
