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...
Claim of depreciation at higher rate - failure to file return of income (ITR) within the time limit prescribed u/s 139(1) - since the return was filing within the extended period of time provided u/s 139(4), claim allowed.
Claim of depreciation at higher rate - failure to file return of income (ITR) within the time limit prescribed u/s 139(1) - since the return was filing within the extended period of time provided u/s 139(4), claim allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
