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...
Addition to excess stock of gold jewellery - proof of purchased pure gold - bill produced for conversion of pure gold into jewellery - no enquiry of department to find out the correctness of the bill as either bogus or fake - no addition called for
Addition to excess stock of gold jewellery - proof of purchased pure gold - bill produced for conversion of pure gold into jewellery - no enquiry of department to find out the correctness of the bill as either bogus or fake - no addition called for
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
