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...
Taxability of the income gained by the assessee from transfer of the assessee’s right in ‘5 office premises’ - the income accrued to the assessee relating to the above transaction has rightly been assessed by the lower authorities as income from other sources. - AT
Taxability of the income gained by the assessee from transfer of the assessee’s right in ‘5 office premises’ - the income accrued to the assessee relating to the above transaction has rightly been assessed by the lower authorities as income from other sources. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
