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...
Re-opening of Assessment – Fixation of tax rate at 16% against 10% –Revenue was not justified in demanding tax at 16% by seeking to reopen concluded assessments by issuing clarification - HC
Re-opening of Assessment – Fixation of tax rate at 16% against 10% –Revenue was not justified in demanding tax at 16% by seeking to reopen concluded assessments by issuing clarification - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
