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...
Disallowance on account of driver’s salary and fuel and lubricant expense - Addition on the ground that there was no car owned by the assessee and no satisfactory explanation in this regard was offered by the assessee to justify his claim that driver’s salary and fuel and lubricant expenses - additions confirmed - AT
Disallowance on account of driver’s salary and fuel and lubricant expense - Addition on the ground that there was no car owned by the assessee and no satisfactory explanation in this regard was offered by the assessee to justify his claim that driver’s salary and fuel and lubricant expenses - additions confirmed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
