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...
Disallownace of layout formation expenses - even though the expenditure incurred after the execution of the deed by the assessee, there existed a commitment in relation to such sale - claim of expenses allowed - AT
Disallownace of layout formation expenses - even though the expenditure incurred after the execution of the deed by the assessee, there existed a commitment in relation to such sale - claim of expenses allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
