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...
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Deemed dividend u/s 2(22)(e) - unpaid price of purchase of assets of company - Assessee was having substantial interest as holding more than 10% of the share holding - rightly treated by the Tribunal as an advance to the Director falling within the mischief of Section 2(22)(e)
Deemed dividend u/s 2(22)(e) - unpaid price of purchase of assets of company - Assessee was having substantial interest as holding more than 10% of the share holding - rightly treated by the Tribunal as an advance to the Director falling within the mischief of Section 2(22)(e)
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