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...
Revocation of CHA license - period of limitation - principle of natural justice - Failure on the part of CHA to perform its duties - The loss of more than ten years of business and livelihood for the appellant cannot be allowed to continue. - AT
Revocation of CHA license - period of limitation - principle of natural justice - Failure on the part of CHA to perform its duties - The loss of more than ten years of business and livelihood for the appellant cannot be allowed to continue. - AT
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