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...
Interest sought to be recovered as disputed tax from the assessee in Form-3 under the DTVSV Scheme - the Respondent No.1 (CIT) Designated Authority having no power or authority to add/include this amount to the disputed tax under the provisions of the DTVSV Act. - HC
Interest sought to be recovered as disputed tax from the assessee in Form-3 under the DTVSV Scheme - the Respondent No.1 (CIT) Designated Authority having no power or authority to add/include this amount to the disputed tax under the provisions of the DTVSV Act. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
