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...
Depreciation on gym equipments installed in the premises of Managing Director - Simply because it is being used by MD it cannot be held to be for private use so as to warrant disallowance of depreciation. - AT
Depreciation on gym equipments installed in the premises of Managing Director - Simply because it is being used by MD it cannot be held to be for private use so as to warrant disallowance of depreciation. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
