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...
Rural Employment Cess and Primary Education Cess - whether would come under the ambit of provisions of section 43B? - cess collected from customers in the sale invoices shall not be chargeable to tax in the year of collection - AT
Rural Employment Cess and Primary Education Cess - whether would come under the ambit of provisions of section 43B? - cess collected from customers in the sale invoices shall not be chargeable to tax in the year of collection - AT
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