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...
Reward to the informer - Duty evasion - Directions to the respondents to constitute a committee so as to consider the case of the petitioner in a time-bound period - The representation will be decided by the concerned respondent authorities in accordance with law, rules, regulations and Government policies applicable to the facts of the case and on the basis of materials on record, as expeditiously as possible and practicable.- HC
Reward to the informer - Duty evasion - Directions to the respondents to constitute a committee so as to consider the case of the petitioner in a time-bound period - The representation will be decided by the concerned respondent authorities in accordance with law, rules, regulations and Government policies applicable to the facts of the case and on the basis of materials on record, as expeditiously as possible and practicable.- HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
