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...
Failure to make repayment of deposit with interest u/s 74(3) - NCLT directed the ROC to initiate prosecution u/s 73(4) - ROC also referred to the SFIO to make an inquiry into the allegations of siphoning off the funds - Appellants have compromised with the Respondent - liberty granted to request the District Sessions Court, Dwarka or to move any other authority before which any enquiry or action is pending for suitable relief - no relief for SFIO proceedings
Failure to make repayment of deposit with interest u/s 74(3) - NCLT directed the ROC to initiate prosecution u/s 73(4) - ROC also referred to the SFIO to make an inquiry into the allegations of siphoning off the funds - Appellants have compromised with the Respondent - liberty granted to request the District Sessions Court, Dwarka or to move any other authority before which any enquiry or action is pending for suitable relief - no relief for SFIO proceedings
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
