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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Depreciation on life saving equipment - @15% OR 40% - list of life saving medical equipments has been given in this Appendix on which deprecation at the rate of 40% is permissible - it is not to be granted on each and every machinery installed at the hospital - depreciation on other machines will be restricted to 15% only
Depreciation on life saving equipment - @15% OR 40% - list of life saving medical equipments has been given in this Appendix on which deprecation at the rate of 40% is permissible - it is not to be granted on each and every machinery installed at the hospital - depreciation on other machines will be restricted to 15% only
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