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...
Nature of expenditure - The expenditure incurred in the form of salaries / training of employees and IRSE assessment cost, which are purely in the Revenue field is revenue expenditure - irrespective of the facts the same was capitalized in books due to application of Accounting Standards (AS-26)
Nature of expenditure - The expenditure incurred in the form of salaries / training of employees and IRSE assessment cost, which are purely in the Revenue field is revenue expenditure - irrespective of the facts the same was capitalized in books due to application of Accounting Standards (AS-26)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
