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...
Benefit of deduction u/s 80IA - Provisos to Section 80IA(4)does not require that there should be a direct agreement between the transferee enterprise and the specified authority for availing the benefit - recognition as transferee or assignee of the principal contractor is sufficient
Benefit of deduction u/s 80IA - Provisos to Section 80IA(4)does not require that there should be a direct agreement between the transferee enterprise and the specified authority for availing the benefit - recognition as transferee or assignee of the principal contractor is sufficient
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
