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...
Revision u/s 263 - acceptance of capital introduction from the partner on the evidence placed on record by the AO is a possible view - exercised of power by Pr.CIT to examine the source of source of partner which is not permissible in the eyes of law - Revision quashed
Revision u/s 263 - acceptance of capital introduction from the partner on the evidence placed on record by the AO is a possible view - exercised of power by Pr.CIT to examine the source of source of partner which is not permissible in the eyes of law - Revision quashed
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
