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...
Non consideration of Compounding application - court earlier directed to consider the same - the demand notices which are issued without reference to judgment of this court cannot survive and accordingly set aside - no coercive proceedings against the petitioner and shall be deferred til the compounding applications are duly considered and disposed of
Non consideration of Compounding application - court earlier directed to consider the same - the demand notices which are issued without reference to judgment of this court cannot survive and accordingly set aside - no coercive proceedings against the petitioner and shall be deferred til the compounding applications are duly considered and disposed of
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
