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...
Exemption u/s 11 - merely because the assessee-trust/company has been formed by another company for complying with the corporate social responsibility requirements, it cannot be denied registration under section 12AA unless the genuineness of the activities of assessee-trust or its charitable objects is doubtful.
Exemption u/s 11 - merely because the assessee-trust/company has been formed by another company for complying with the corporate social responsibility requirements, it cannot be denied registration under section 12AA unless the genuineness of the activities of assessee-trust or its charitable objects is doubtful.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
