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...
Rectification u/s 254 - Gain on sale of land - ambiguity found in the order which nowhere clearly speaks about the fact that the gain arising out of selling of flat is liable to be assessed as business income or long term capital gain - order recalled
Rectification u/s 254 - Gain on sale of land - ambiguity found in the order which nowhere clearly speaks about the fact that the gain arising out of selling of flat is liable to be assessed as business income or long term capital gain - order recalled
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
