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...
Reassessment u/s 147 - deduction u/s 80IB(10) - validity of reasons - petitioner had produced full accounts inter-alia shown separately sum from sale of car parking also shown full details including built up area of the flats sold further Section 80-IB(10)(f) would apply in case of allotment to an individual - assessee to disclose truly and fully all material facts and reasons recorded are on the basis of the material already on record - notice set-aside
Reassessment u/s 147 - deduction u/s 80IB(10) - validity of reasons - petitioner had produced full accounts inter-alia shown separately sum from sale of car parking also shown full details including built up area of the flats sold further Section 80-IB(10)(f) would apply in case of allotment to an individual - assessee to disclose truly and fully all material facts and reasons recorded are on the basis of the material already on record - notice set-aside
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
