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...
Exemption u/s 54B - assessee has purchased agricultural land in the name of his wife and the payment was made by the assessee from his own source through banking channel - assessee is entitled for the benefit of deduction u/s 54B - AT
Exemption u/s 54B - assessee has purchased agricultural land in the name of his wife and the payment was made by the assessee from his own source through banking channel - assessee is entitled for the benefit of deduction u/s 54B - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
