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...
Valuation - Inclusion of incidental charges - interest would be chargeable from the date of the passing of the assessment order in question and not from the date of passing of assessment order in any other year by which assessing authority has taxed the incidental charges for the first time - HC
Valuation - Inclusion of incidental charges - interest would be chargeable from the date of the passing of the assessment order in question and not from the date of passing of assessment order in any other year by which assessing authority has taxed the incidental charges for the first time - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
