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...
Refund of pre-deposit along with interest - When Section 35 FF is invoked, either prior to or post 2014, the only thing it talks of is the refund of the amount deposit, heading remains the same but for the application, with subtle difference.
Refund of pre-deposit along with interest - When Section 35 FF is invoked, either prior to or post 2014, the only thing it talks of is the refund of the amount deposit, heading remains the same but for the application, with subtle difference.
Note: It is a system-generated summary and is for quick reference only.