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...
Depreciation of assets acquired by assessee trust - the capital expenditure is treated as application of income for charitable purposes - amendment in Section 11(6) is prospective in nature w.e.f. AY 2015-16 - SC
Depreciation of assets acquired by assessee trust - the capital expenditure is treated as application of income for charitable purposes - amendment in Section 11(6) is prospective in nature w.e.f. AY 2015-16 - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
