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...
Condonation of delay - Delay of 175 days - CA did not performed his obligations - Alternate arrangements caused delay - we are satisfied to condone the delay and direct restoration of the appeal before the Tribunal for disposal in accordance with law. - HC
Condonation of delay - Delay of 175 days - CA did not performed his obligations - Alternate arrangements caused delay - we are satisfied to condone the delay and direct restoration of the appeal before the Tribunal for disposal in accordance with law. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
