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...
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Exemption u/s 10(23C) - fresh application after rejection of the original application - there is no specific bar for making fresh application as per Rule 2CA or the Board Circular No.7/2010 dated 27.10.2010 - Having amended the objects, the assessee is qualified for exemption and would be entitled for the grant of approval and treating the application as non-est is unjustifiable
Exemption u/s 10(23C) - fresh application after rejection of the original application - there is no specific bar for making fresh application as per Rule 2CA or the Board Circular No.7/2010 dated 27.10.2010 - Having amended the objects, the assessee is qualified for exemption and would be entitled for the grant of approval and treating the application as non-est is unjustifiable
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