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...
Eligibility for deduction u/s 54EC - investment in Bonds specified u/s 54EC after a period of six months from the date of transfer but before the due date specified u/s 139 - authorities below have rightly rejected the claim of deduction u/s 54EC.
Eligibility for deduction u/s 54EC - investment in Bonds specified u/s 54EC after a period of six months from the date of transfer but before the due date specified u/s 139 - authorities below have rightly rejected the claim of deduction u/s 54EC.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
