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...
Service/communication of Order - dismissal of appeal on limitation - as the factory was lying closed and the notice was actually delivered by security guard to the management of appellant only on 25.11.2017, that can only considered as the effective date of service not on date of service to guard - appeal maintainable
Service/communication of Order - dismissal of appeal on limitation - as the factory was lying closed and the notice was actually delivered by security guard to the management of appellant only on 25.11.2017, that can only considered as the effective date of service not on date of service to guard - appeal maintainable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
