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...
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Addition of commission paid owing to the absence of details of the persons to whom the commission has been paid - prima facie genuineness of expenditure is in doubt - Further, the business purpose of the expense has also to be demonstrated besides the payment which is missing in this case because none of the agent has been examined by the appellant - AO has correctly disallowed the expense claimed.
Addition of commission paid owing to the absence of details of the persons to whom the commission has been paid - prima facie genuineness of expenditure is in doubt - Further, the business purpose of the expense has also to be demonstrated besides the payment which is missing in this case because none of the agent has been examined by the appellant - AO has correctly disallowed the expense claimed.
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