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...
Renting of immovable property Service - providing interconnected services to the film distributors - the appellant has not provided any service to the distributors nor the distributors have made any payment to the appellant as consideration for the alleged service - no service can be said to have been provided by the appellant.
Renting of immovable property Service - providing interconnected services to the film distributors - the appellant has not provided any service to the distributors nor the distributors have made any payment to the appellant as consideration for the alleged service - no service can be said to have been provided by the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
