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...
Extended period of limitation - suppression of facts - Where facts are known to both the parties omission by one to do what he might have done and not that he must have done, does not render it suppression. - HC
Extended period of limitation - suppression of facts - Where facts are known to both the parties omission by one to do what he might have done and not that he must have done, does not render it suppression. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
