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...
Denial of SSI Exemption - Use of third person brand name - there was scope for doubt in the mind of assessee regarding availability of SSI exemption and hence the longer limitation period of 5 years from the relevant date would not be available to the revenue - AT
Denial of SSI Exemption - Use of third person brand name - there was scope for doubt in the mind of assessee regarding availability of SSI exemption and hence the longer limitation period of 5 years from the relevant date would not be available to the revenue - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
