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...
Restoration of appeal - appeal was dismissed for non-compliance with pre-deposit - the interests of justice would be met with if the appeal is restored at the stage of the first appellate authority by directing the petitioner to make a pre-deposit
Restoration of appeal - appeal was dismissed for non-compliance with pre-deposit - the interests of justice would be met with if the appeal is restored at the stage of the first appellate authority by directing the petitioner to make a pre-deposit
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
