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...
Income form house property - can assessed income be lower than returned income - AO is bound to compute the tax payable by the assessee on the income computed by him even if it is at a lesser figure than the income returned by the assessee - AT
Income form house property - can assessed income be lower than returned income - AO is bound to compute the tax payable by the assessee on the income computed by him even if it is at a lesser figure than the income returned by the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
