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...
In case of different stand taken by the department by rejecting its own order, the exemption of entertainment tax is granted from the date of release of movie and not from the date of issuance of Government Order - HC
In case of different stand taken by the department by rejecting its own order, the exemption of entertainment tax is granted from the date of release of movie and not from the date of issuance of Government Order - HC
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