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...
Eligibility of deduction u/s.10A - CIT(Appeals) has cast serious aspersions on the veracity of Audit Report filed along the alleged manual return. - Since the assessee has failed to comply with the provisions of section, the assessee is not eligible for claiming deduction u/s. 10A - AT
Eligibility of deduction u/s.10A - CIT(Appeals) has cast serious aspersions on the veracity of Audit Report filed along the alleged manual return. - Since the assessee has failed to comply with the provisions of section, the assessee is not eligible for claiming deduction u/s. 10A - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
