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...
Levy of fee u/s 234E while processing the TDS statement - the intimations issued by the Assessing Officer u/s 200A of the Act are set aside to the extent of levy of fee u/s 234E of the Act and levied fee is deleted. - AT
Levy of fee u/s 234E while processing the TDS statement - the intimations issued by the Assessing Officer u/s 200A of the Act are set aside to the extent of levy of fee u/s 234E of the Act and levied fee is deleted. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
