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...
Condonation of delay - Order served on unauthorised person who was a ‘Kitchen boy’ employed on daily wages - Order must be tendered on the concerned person or his authorized agent, in other words, on no other person, to ensure efficaciousness - SC
Condonation of delay - Order served on unauthorised person who was a ‘Kitchen boy’ employed on daily wages - Order must be tendered on the concerned person or his authorized agent, in other words, on no other person, to ensure efficaciousness - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
