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...
Group of lessors - Renting of residential premises - They are like hotel rooms and the entire leased premises has 42 rooms, which can by no imagination be termed as a residential dwelling - The lease services does not fall under the exemption “Services by way of renting of residential dwelling for use as residence” - AAR
Group of lessors - Renting of residential premises - They are like hotel rooms and the entire leased premises has 42 rooms, which can by no imagination be termed as a residential dwelling - The lease services does not fall under the exemption “Services by way of renting of residential dwelling for use as residence” - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
