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...
Diagnostic centres services - arrangement with the doctors - activity in the nature of Renting of Immovable Property Services or not - It is the appellant who shall be employing its own staff for billing and receiving the payment at such rate as to be decided by the appellant - no element of renting - demand set aside.
Diagnostic centres services - arrangement with the doctors - activity in the nature of Renting of Immovable Property Services or not - It is the appellant who shall be employing its own staff for billing and receiving the payment at such rate as to be decided by the appellant - no element of renting - demand set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
