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...
Income from house property - ALV determination - Methodology as adopted by Ld. AO to estimate the income @8% of value of the property is not in accordance with the principles laid down by Hon'ble Court and therefore, the same could not be sustained. - AT
Income from house property - ALV determination - Methodology as adopted by Ld. AO to estimate the income @8% of value of the property is not in accordance with the principles laid down by Hon'ble Court and therefore, the same could not be sustained. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
