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...
Dishonor of Cheque - the mere fact that the respondent had stated that he had given a cheque to another person and not to the complainant could not have been acted upon much less formed the basis or drew inference that the presumption attached by virtue of the aforesaid Sections had been rebutted.
Dishonor of Cheque - the mere fact that the respondent had stated that he had given a cheque to another person and not to the complainant could not have been acted upon much less formed the basis or drew inference that the presumption attached by virtue of the aforesaid Sections had been rebutted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
