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...
Claim of interest on refund - delayed refund has been sanctioned u/s 11B - there was no fault on the part of the appellants and the appellants were not responsible for delay that was caused for coming to correct decision in the matter. - claim of interest allowed - AT
Claim of interest on refund - delayed refund has been sanctioned u/s 11B - there was no fault on the part of the appellants and the appellants were not responsible for delay that was caused for coming to correct decision in the matter. - claim of interest allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
