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...
Disallowance u/s 54 - the assessee has invested only an amount in part as per section 54 - Therefore, he is eligible only for the amount he has invested as per sub-section (2) of section 54 - AT
Disallowance u/s 54 - the assessee has invested only an amount in part as per section 54 - Therefore, he is eligible only for the amount he has invested as per sub-section (2) of section 54 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
