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...
Commission paid by the Partnership firm to HUFs - contribution of an individual, who helps the firm in two capacities viz; first in the capacity of partner and secondly as Karta of HUF - the commission paid by the assessee firm to HUFs is allowable.
Commission paid by the Partnership firm to HUFs - contribution of an individual, who helps the firm in two capacities viz; first in the capacity of partner and secondly as Karta of HUF - the commission paid by the assessee firm to HUFs is allowable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
