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...
Liability on account of dishonor of Cheque - contention of the petitioner has been that the cheque in question does not bear his signatures and that the signatory thereof is his wife - it is only the drawer of the Cheque that can be prosecuted
Liability on account of dishonor of Cheque - contention of the petitioner has been that the cheque in question does not bear his signatures and that the signatory thereof is his wife - it is only the drawer of the Cheque that can be prosecuted
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
