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...
Computation of LTCG - not granted of benefit of cost of acquisition - the tribunal has recorded reasons for remanding the matters to the AO in the light of the claim of the assessee for substituting the FMV as on 1/4/1981 and to consider the claim of exemption as per the provisions of the law in light of the relevant CBDT Circular - no error has been committed by the Tribunal
Computation of LTCG - not granted of benefit of cost of acquisition - the tribunal has recorded reasons for remanding the matters to the AO in the light of the claim of the assessee for substituting the FMV as on 1/4/1981 and to consider the claim of exemption as per the provisions of the law in light of the relevant CBDT Circular - no error has been committed by the Tribunal
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
