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...
Capital Gains - the family arrangement was held to be not a transfer for the purpose of capital gains tax - the action of AO in bringing to tax the long term capital gain is illegal - AT
Capital Gains - the family arrangement was held to be not a transfer for the purpose of capital gains tax - the action of AO in bringing to tax the long term capital gain is illegal - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
