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 - nexus of corruption by way of bribe and criminal misconduct by the assessee trust - misconduct and desire to defy rules and norms - registration was rightly cancelled since inception u/s 12AA(3)
Exemption u/s 11 - nexus of corruption by way of bribe and criminal misconduct by the assessee trust - misconduct and desire to defy rules and norms - registration was rightly cancelled since inception u/s 12AA(3)
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