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...
Classification of services - agreeing to provide space in backside of the bill for commercial advertisement - the saving of Re.0.10 p per bill is nothing but a consideration or indirect income for allowing 1/5th of the telephone bill space to the printer to put in advertisements.
Classification of services - agreeing to provide space in backside of the bill for commercial advertisement - the saving of Re.0.10 p per bill is nothing but a consideration or indirect income for allowing 1/5th of the telephone bill space to the printer to put in advertisements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
