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...
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Claim of higher depreciation of ‘Bizerba weighing scales’ - A photocopy (xerox) machine can also be attached to a computer, however, that does not entitle it for depreciation @ 60%. CIT(A) has allowed assessee’s claim of depreciation on the weighing scales without proper reasoning. Therefore, while allowing assessee’s claim of depreciation on printer, router, scanner, switches, etc. We uphold disallowance of assessee’s claim of depreciation on bizerba weighing scales @ 60%. - AT
Claim of higher depreciation of ‘Bizerba weighing scales’ - A photocopy (xerox) machine can also be attached to a computer, however, that does not entitle it for depreciation @ 60%. CIT(A) has allowed assessee’s claim of depreciation on the weighing scales without proper reasoning. Therefore, while allowing assessee’s claim of depreciation on printer, router, scanner, switches, etc. We uphold disallowance of assessee’s claim of depreciation on bizerba weighing scales @ 60%. - AT
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