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...
Deduction u/s 80IB(10) - benefit to land owner who is partner in profit with developer - Nothing in Section 80IB(10) to deny the benefit of Deduction - Merely because the land owner does not undertake the construction work himself
Deduction u/s 80IB(10) - benefit to land owner who is partner in profit with developer - Nothing in Section 80IB(10) to deny the benefit of Deduction - Merely because the land owner does not undertake the construction work himself
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