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...
Exemption u/s 11 - Tribunal has allowed registration u/s 12AA in favour of the assessee, which was confirmed by the Hon’ble Allahabad High Court - Merely because SLP of the Department is pending before Hon’ble Supreme Court is no ground to deny exemption u/s 11.
Exemption u/s 11 - Tribunal has allowed registration u/s 12AA in favour of the assessee, which was confirmed by the Hon’ble Allahabad High Court - Merely because SLP of the Department is pending before Hon’ble Supreme Court is no ground to deny exemption u/s 11.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
