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...
Denial of claim of deduction u/s 80P - The primary object as well as activities of assesse are not confined to agricultural purposes but other purposes also - against assessee. - AT
Denial of claim of deduction u/s 80P - The primary object as well as activities of assesse are not confined to agricultural purposes but other purposes also - against assessee. - AT
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