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...
Approval u/s 80G(5) - time of granting approval u/s 80G, only the object of trust is required to be examined - possession of registration u/s 12AA by assessee society shows that the activities being carried out are charitable nature and granting of approval u/s 80G(5)(vi) is consequential
Approval u/s 80G(5) - time of granting approval u/s 80G, only the object of trust is required to be examined - possession of registration u/s 12AA by assessee society shows that the activities being carried out are charitable nature and granting of approval u/s 80G(5)(vi) is consequential
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
