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...
Unexplained cash credit u/s 68 - Investor had returned income of ₹ 530/-. Therefore, it is necessary that what was the source of investment of the investor has to be clearly brought on record. - Mere filing of return cannot establish the creditworthiness.- AT
Unexplained cash credit u/s 68 - Investor had returned income of ₹ 530/-. Therefore, it is necessary that what was the source of investment of the investor has to be clearly brought on record. - Mere filing of return cannot establish the creditworthiness.- AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
