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...
Submission of Statutory Declaration forms – When there no specific indication in CST Act or PVAT Rules to provide declaration forms in electronic form – Assesse could not be asked to upload declaration forms online in absence of facility for such purpose - HC
Submission of Statutory Declaration forms – When there no specific indication in CST Act or PVAT Rules to provide declaration forms in electronic form – Assesse could not be asked to upload declaration forms online in absence of facility for such purpose - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
