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...
Right on power of attorney (POA) holder - Maintainability of a private complaint under Section 200 of the Code at the behest of the original complainant - on perusal of the record including the contents of power of attorney and the complaint, this Court is of the view that power of attorney holder can maintain a private complaint filed under Section 200 of the Code. - HC
Right on power of attorney (POA) holder - Maintainability of a private complaint under Section 200 of the Code at the behest of the original complainant - on perusal of the record including the contents of power of attorney and the complaint, this Court is of the view that power of attorney holder can maintain a private complaint filed under Section 200 of the Code. - HC
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