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.54F - LTCG - the investment by the assessee of the capital gains in purchase or construction of a residential house in the name of his wife will not disentitle the assessee from exemption u/s 54F
Exemption U/s.54F - LTCG - the investment by the assessee of the capital gains in purchase or construction of a residential house in the name of his wife will not disentitle the assessee from exemption u/s 54F
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