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...
Non deduction of TDS on Provisions - assessee could not identify the name and address of deductee and and his PAN. The assessee also may not be in a position to quantify the amount required to be paid - TDS is not required to be deducted - AT
Non deduction of TDS on Provisions - assessee could not identify the name and address of deductee and and his PAN. The assessee also may not be in a position to quantify the amount required to be paid - TDS is not required to be deducted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
