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...
Validity of notice - service of notice by affixture by the ITI - the ITI, who was deputed by the Assessing Officer, has not followed the procedure prescribed u/s 282 of the Act which in turn refers to the modes contained in Rules 17 to 20 of Order V of CPC. - AT
Validity of notice - service of notice by affixture by the ITI - the ITI, who was deputed by the Assessing Officer, has not followed the procedure prescribed u/s 282 of the Act which in turn refers to the modes contained in Rules 17 to 20 of Order V of CPC. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
