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...
Non grant of Credit of TDS - following cash system of accounting - TDS has been claimed this year but income for the same has not been taken in gross receipts - credit of TDS allowed. - AT
Non grant of Credit of TDS - following cash system of accounting - TDS has been claimed this year but income for the same has not been taken in gross receipts - credit of TDS allowed. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
