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...
Process amounting to manufacture - goods installed at site - test of movability - if the curtain wall/AWs, cladding are pulled down or dismantled, it would result in scrap only - cannot be held has manufacture
Process amounting to manufacture - goods installed at site - test of movability - if the curtain wall/AWs, cladding are pulled down or dismantled, it would result in scrap only - cannot be held has manufacture
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
