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...
Income from the house property shown by the assessee on letting out the property on rent to her husband - the assessee’s income from letting out the property is to be taxed under the head “income from house property” - AT
Income from the house property shown by the assessee on letting out the property on rent to her husband - the assessee’s income from letting out the property is to be taxed under the head “income from house property” - AT
Note: It is a system-generated summary and is for quick reference only.