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...
Selection process for the post of Member of ITAT - Selection Committee called 24 most experienced applicants - Rule 4A of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 empowers the Selection Board to evolve its own procedure and this Rules are not challenge before this Court - The decision of the Committee to short-list the candidates is reasonable and not arbitrary - writ dismissed
Selection process for the post of Member of ITAT - Selection Committee called 24 most experienced applicants - Rule 4A of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 empowers the Selection Board to evolve its own procedure and this Rules are not challenge before this Court - The decision of the Committee to short-list the candidates is reasonable and not arbitrary - writ dismissed
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TaxTMI 
TaxTMI 
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