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...
Expenditure incurred and payment of rent pertaining to information centers - in the interest of justice, to cover up the possible leakage of revenue the addition confirmed by the CIT(A) i.e. 30% of the total claim of the assessee is reduced to 15% and the AO is directed to recalculate the disallowance accordingly.
Expenditure incurred and payment of rent pertaining to information centers - in the interest of justice, to cover up the possible leakage of revenue the addition confirmed by the CIT(A) i.e. 30% of the total claim of the assessee is reduced to 15% and the AO is directed to recalculate the disallowance accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
