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...
Waiver of interest for non payment of advance tax - the petitioner's case falls under Para 2(c) of the Notification, the respondent is directed to waive the entire interest levied u/s 234B.
Waiver of interest for non payment of advance tax - the petitioner's case falls under Para 2(c) of the Notification, the respondent is directed to waive the entire interest levied u/s 234B.
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