Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Reopening of assessment - Bogus purchases - estimation of profit @ 12.50% - Estimation of the profits requires some guess work to assess income - as assessed by both the authorities below is very reasonable and fair and do not call for our interference.
Reopening of assessment - Bogus purchases - estimation of profit @ 12.50% - Estimation of the profits requires some guess work to assess income - as assessed by both the authorities below is very reasonable and fair and do not call for our interference.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
