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...
Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake apparent from record itself and not rectification in error of judgment
Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake apparent from record itself and not rectification in error of judgment
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
