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...
Addition of commission income - accommodation entry provider - commission income with respect to the transaction entered into by the entry operator are required to be taxed in the hands of the assessee company, provided the same have already not been taxed in the hands of entry operator otherwise it will amount to double addition - remanded to AO to ascertain this fact
Addition of commission income - accommodation entry provider - commission income with respect to the transaction entered into by the entry operator are required to be taxed in the hands of the assessee company, provided the same have already not been taxed in the hands of entry operator otherwise it will amount to double addition - remanded to AO to ascertain this fact
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
