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...
Refund of Duty – Payment of Interest – assessee would be entitled to costs or compensation for high handedness of the department, by initially not refunding amount for over 12 years, and then refusing to pay interest even after order of Tribunal - HC
Refund of Duty – Payment of Interest – assessee would be entitled to costs or compensation for high handedness of the department, by initially not refunding amount for over 12 years, and then refusing to pay interest even after order of Tribunal - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
