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...
Levy of interest on the default u/s 201 - failure to deduct TDS in respect of a company in liquidation - the appellant Bank was definitely an assessee in default in not having deducted tax at source on the interest generated on the fixed deposits made by the Official Liquidator.
Levy of interest on the default u/s 201 - failure to deduct TDS in respect of a company in liquidation - the appellant Bank was definitely an assessee in default in not having deducted tax at source on the interest generated on the fixed deposits made by the Official Liquidator.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
