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...
Delhi Value Added Tax - Amendment to Section 74 shall be effective from 31-3-2012, amendment to section 81 and section 106 shall be deemed to have come into force from 1-4-2005 and amendment to section 2, section 3, section 28 and section 29 shall come into force w.e.f. 1-4-2012 - Ntf. No. F.3(25)/Fin.(Rev.-I)/2011-12/DSIII/288 Dated: March 28, 2012
Delhi Value Added Tax - Amendment to Section 74 shall be effective from 31-3-2012, amendment to section 81 and section 106 shall be deemed to have come into force from 1-4-2005 and amendment to section 2, section 3, section 28 and section 29 shall come into force w.e.f. 1-4-2012 - Ntf. No. F.3(25)/Fin.(Rev.-I)/2011-12/DSIII/288 Dated: March 28, 2012
Note: It is a system-generated summary and is for quick reference only.
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