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...
Additions on account of gold and cash found during the course of search proceeding - The material found from an unconnected person cannot be added in the assessee's hands when even the said person had not admitted that it relates to the assessee.
Additions on account of gold and cash found during the course of search proceeding - The material found from an unconnected person cannot be added in the assessee's hands when even the said person had not admitted that it relates to the assessee.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
