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...
An appeal by a Chartered Accountant (CA) - Name of ICWAI changed to Institute of Cost Accountants of India - Usage of acronym ICOAI instead of the acronym ICAI - A fortiori, a discretionary public law action cannot be maintained in this situation. Therefore, we concur fully with the findings of the learned Judge in the impugned order that the Appellant/Petitioner does not have locus standi and that the writ petition was not maintainable at his instance. - HC
An appeal by a Chartered Accountant (CA) - Name of ICWAI changed to Institute of Cost Accountants of India - Usage of acronym ICOAI instead of the acronym ICAI - A fortiori, a discretionary public law action cannot be maintained in this situation. Therefore, we concur fully with the findings of the learned Judge in the impugned order that the Appellant/Petitioner does not have locus standi and that the writ petition was not maintainable at his instance. - HC
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TaxTMI 
TaxTMI 
of 4918 
