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...
It is a misinterpretation the Revenue is obliged to pay interest on interest in the event of its failure to refund the interest payable within the statutory period
It is a misinterpretation the Revenue is obliged to pay interest on interest in the event of its failure to refund the interest payable within the statutory period
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
