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...
Withhold the refund - neither the original or the revised return of income has been processed u/s 143(1) - the occasion to withhold any refund u/s 241A at this stage does not arise. Therefore, on the admitted facts the application/invocation of Section 241A is premature - HC
Withhold the refund - neither the original or the revised return of income has been processed u/s 143(1) - the occasion to withhold any refund u/s 241A at this stage does not arise. Therefore, on the admitted facts the application/invocation of Section 241A is premature - HC
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TaxTMI 
TaxTMI 
of 4921 
