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...
Compensation received on account of sale of TDR rights is not taxable, the other issues raised by the assessee relating to claim of exemption u/s 54 and enhancement of compensation have become redundant and not required to be adjudicated upon - AT
Compensation received on account of sale of TDR rights is not taxable, the other issues raised by the assessee relating to claim of exemption u/s 54 and enhancement of compensation have become redundant and not required to be adjudicated upon - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
