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...
Exemption u/s 11 - addition on account of hostel surplus fee received by the assessee - ‘providing hostel to the students/staff working for the society is incidental to achieve the object of providing education, namely the object of the society’ - exemption cannot be denied.
Exemption u/s 11 - addition on account of hostel surplus fee received by the assessee - ‘providing hostel to the students/staff working for the society is incidental to achieve the object of providing education, namely the object of the society’ - exemption cannot be denied.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
