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...
Contempt Petition - allegation is that the case of the petitioner for amendment of TRAN-1 form was not considered and no orders were passed in the case of petitioner - Department has processed the case and found that there was no logs of error evidencing any technical glitch faced by taxpayer - Since department has considered and processed the case, it cannot be said the respondents have flouted the judgment passed by this Court. - HC
Contempt Petition - allegation is that the case of the petitioner for amendment of TRAN-1 form was not considered and no orders were passed in the case of petitioner - Department has processed the case and found that there was no logs of error evidencing any technical glitch faced by taxpayer - Since department has considered and processed the case, it cannot be said the respondents have flouted the judgment passed by this Court. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
