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...
Application filed before the Settlement Commission - Settlement Commission passed the impugned order though there was no true and full disclosure by the assessee in the application for settlement filed before the Commission - The difference is very marginal as compared to the disclosure made by the assessee - Petition by revenue dismissed - HC
Application filed before the Settlement Commission - Settlement Commission passed the impugned order though there was no true and full disclosure by the assessee in the application for settlement filed before the Commission - The difference is very marginal as compared to the disclosure made by the assessee - Petition by revenue dismissed - HC
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TaxTMI 
TaxTMI 
of 4918 
