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...
Undisclosed income - extra amount subject to verification - Assessee in his search statement clearly stated that investment mentioned in Col B of the seized excel sheet is subject to verification from books of account and it may be more or at lesser figure - CIT(A) has rightly deleted the addition of extra amount - AT
Undisclosed income - extra amount subject to verification - Assessee in his search statement clearly stated that investment mentioned in Col B of the seized excel sheet is subject to verification from books of account and it may be more or at lesser figure - CIT(A) has rightly deleted the addition of extra amount - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
