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...
Penalty u/s. 271(1)(c) - order passed u/s. 201(1)/201(1A) or u/s. 143(3) - non deduction of tds - not passing order u/s 201(1) before initiation of proceedings u/s 271C make imposition of penalty invalid - AT
Penalty u/s. 271(1)(c) - order passed u/s. 201(1)/201(1A) or u/s. 143(3) - non deduction of tds - not passing order u/s 201(1) before initiation of proceedings u/s 271C make imposition of penalty invalid - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
