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...
Rectification order u/s 154 passed an order to pay interest u/s 234A - in the absence of any direction in the assessment order for charging interest u/s 234A and 234B interest cannot be recovered. - AT
Rectification order u/s 154 passed an order to pay interest u/s 234A - in the absence of any direction in the assessment order for charging interest u/s 234A and 234B interest cannot be recovered. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
