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...
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High Court cannot dismiss an appeal for non-prosecution simpliciter without examining the merits - the court is not bound to adjourn the matter if both the appellant or his counsel/lawyer are absent - SC
High Court cannot dismiss an appeal for non-prosecution simpliciter without examining the merits - the court is not bound to adjourn the matter if both the appellant or his counsel/lawyer are absent - SC
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