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...
Insolvency and BankruptcyApril 24, 2019Case LawsTri
Initiation of Corporate Insolvency Resolution Process - financial creditor - proof of enforceable debts - A dishonour memo cannot be taken as a proof of default in the peculiar nature and circumstances of the case in hand.
Initiation of Corporate Insolvency Resolution Process - financial creditor - proof of enforceable debts - A dishonour memo cannot be taken as a proof of default in the peculiar nature and circumstances of the case in hand.
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