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...
Penalty u/s 271D - violation of Section 269SS - reasonable cause to be entitled to the benefit of Section 273B - In view of 2 decisions of tribunal, favoring the assessee, matter restored back to ITAT for fresh consideration - HC
Penalty u/s 271D - violation of Section 269SS - reasonable cause to be entitled to the benefit of Section 273B - In view of 2 decisions of tribunal, favoring the assessee, matter restored back to ITAT for fresh consideration - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
