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...
Charitable activity - letting out of premises for Technical education to the trainees of Jet Airways, Tata Sky only and not to the public in general - It cannot be stated that the Assessee had undertaken any activity in the nature of commercial venture.
Charitable activity - letting out of premises for Technical education to the trainees of Jet Airways, Tata Sky only and not to the public in general - It cannot be stated that the Assessee had undertaken any activity in the nature of commercial venture.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
