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...
SEZ Unit - refund claim - The appellant was awarded the status of SEZ w.e.f. 16 November, 2010 whereas appellant is claiming benefit of the said notification for the period prior to the attaining the status of SEZ - not allowed.
SEZ Unit - refund claim - The appellant was awarded the status of SEZ w.e.f. 16 November, 2010 whereas appellant is claiming benefit of the said notification for the period prior to the attaining the status of SEZ - not allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
