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...
Amount paid on direction of Department - they have not paid any interest on the amount paid - Therefore, all conditions of Section 11A(2B) have not been fulfilled and therefore, the payment cannot be said to be payment u/s 11A(2B).
Amount paid on direction of Department - they have not paid any interest on the amount paid - Therefore, all conditions of Section 11A(2B) have not been fulfilled and therefore, the payment cannot be said to be payment u/s 11A(2B).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
