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...
Services provided under the category of Information and Communication Technology (ICT) @ School Project - OKCL is neither the State Government nor a part of the state Government of Odisha or the Central Government and therefore the supplies by the applicant to OKCL should not be held to be a supply to Government.
Services provided under the category of Information and Communication Technology (ICT) @ School Project - OKCL is neither the State Government nor a part of the state Government of Odisha or the Central Government and therefore the supplies by the applicant to OKCL should not be held to be a supply to Government.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
