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...
Mis-match in the rent income offered as per ITR and as reflected in annual statement Form No.26AS (TDS statement) - the mis-match of one month rent is purely an accounting mistake attributable to the prayer for which the assessee should not be penalized.
Mis-match in the rent income offered as per ITR and as reflected in annual statement Form No.26AS (TDS statement) - the mis-match of one month rent is purely an accounting mistake attributable to the prayer for which the assessee should not be penalized.
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