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...
Revision u/s 263 - validity of Reopening of assessment u/s 147 - proceedings without concerned authority having territorial jurisdiction are not valid - PCIT’s sec. 263 assumption of revision jurisdiction itself stands quashed - AT
Revision u/s 263 - validity of Reopening of assessment u/s 147 - proceedings without concerned authority having territorial jurisdiction are not valid - PCIT’s sec. 263 assumption of revision jurisdiction itself stands quashed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
