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...
Stay petition - directed to the (Respondent) appellate authority to consider the genuine hardship that would be caused to the petitioner in case the he is directed to pay 20% of the disputed demand placing reliance on Instruction No.4(B)(b) of the Circular dated 29.2.2016 - protected from coercive action till a decision is taken by AA
Stay petition - directed to the (Respondent) appellate authority to consider the genuine hardship that would be caused to the petitioner in case the he is directed to pay 20% of the disputed demand placing reliance on Instruction No.4(B)(b) of the Circular dated 29.2.2016 - protected from coercive action till a decision is taken by AA
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
