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...
Scope of the term "Plant" u/s 43(3) - Exclusion of Building and Furniture from the scope of plant - constitutional validity - expenses have been incurred on wall partition, fall ceiling, flooring and sliding - Claim of the assessee rejected - AT
Scope of the term "Plant" u/s 43(3) - Exclusion of Building and Furniture from the scope of plant - constitutional validity - expenses have been incurred on wall partition, fall ceiling, flooring and sliding - Claim of the assessee rejected - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
