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...
Grant registration/approval u/s 12AA/80G - independent reasons by ITAT in order - Tribunal was required either to accept the reasons and dismiss the appeal or not to accept it - If it did not accept the reasons, it was obliged to give its own reasons and dispose of the appeal
Grant registration/approval u/s 12AA/80G - independent reasons by ITAT in order - Tribunal was required either to accept the reasons and dismiss the appeal or not to accept it - If it did not accept the reasons, it was obliged to give its own reasons and dispose of the appeal
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
