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...
The Board, in the series of Corrigendums and Clarifications has put the position of law beyond pale of doubt and therefore, the Revenue cannot be permitted to argue against their own Circulars and Clarifications.
The Board, in the series of Corrigendums and Clarifications has put the position of law beyond pale of doubt and therefore, the Revenue cannot be permitted to argue against their own Circulars and Clarifications.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
