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...
TDS u/s 194C - where the value/consideration of supply of goods is separately given in the invoices and rather separate invoices are placed by the supplier, then the assessee is not liable to deduct any tax at source u/s 194C so far the payment is made for supply of goods - AT
TDS u/s 194C - where the value/consideration of supply of goods is separately given in the invoices and rather separate invoices are placed by the supplier, then the assessee is not liable to deduct any tax at source u/s 194C so far the payment is made for supply of goods - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
