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...
Penalty u/s 271AAB - In absence of the requisite contents of specific charge the initiation of proceedings cannot be sustained being bad in law - such defect is not curable u/s 292BB - quashed the penalty order
Penalty u/s 271AAB - In absence of the requisite contents of specific charge the initiation of proceedings cannot be sustained being bad in law - such defect is not curable u/s 292BB - quashed the penalty order
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
