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...
Validity of the assessment order u/s 144C(13) - there is no dispute that the assessing officer has passed the assessment order within one month from the end of the month in which direction of DRP was received - order sustainable
Validity of the assessment order u/s 144C(13) - there is no dispute that the assessing officer has passed the assessment order within one month from the end of the month in which direction of DRP was received - order sustainable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
