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...
Condonation of delay in filing appeal – Applicant could not tell the date when their Advocate fell sick, nor any documentary evidence has been produced in support of their contention - AT
Condonation of delay in filing appeal – Applicant could not tell the date when their Advocate fell sick, nor any documentary evidence has been produced in support of their contention - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
