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...
Deduction u/s. 80(P) - area of operation not confined to ‘a taluk' - amended clause 80P(4) - Impact of article "a" used therein - Since the assessee’s area of operation was not confined to a Taluk for the relevant assessment year, it was not entitled to the benefit of deduction u/s. 80P(2)
Deduction u/s. 80(P) - area of operation not confined to ‘a taluk' - amended clause 80P(4) - Impact of article "a" used therein - Since the assessee’s area of operation was not confined to a Taluk for the relevant assessment year, it was not entitled to the benefit of deduction u/s. 80P(2)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
