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...
Fictitious loss by way of Client Code Modification (CCM) - unexplained expenditure - The transactions of were duly supported by bills/contract notes and also confirm by parties whose name appear in the data that the transactions are belonging to them only and there is nothing on record establishes any collusion/connivance of the assessee with the share broker - losses allowable
Fictitious loss by way of Client Code Modification (CCM) - unexplained expenditure - The transactions of were duly supported by bills/contract notes and also confirm by parties whose name appear in the data that the transactions are belonging to them only and there is nothing on record establishes any collusion/connivance of the assessee with the share broker - losses allowable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
