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...
Unaccounted purchase and sale of share - there is no reason for addition on the basis of shortage of delivery of 500 shares since contra account of broker also shows stock at 62272 shares. - AT
Unaccounted purchase and sale of share - there is no reason for addition on the basis of shortage of delivery of 500 shares since contra account of broker also shows stock at 62272 shares. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
