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...
Insolvency and BankruptcyDecember 2, 2021Case LawsAT
Dishonor of cheque - Corporate Debtor failed to repayment of its dues - business dispute including the disputes with respect of dishonoured of cheques - applicability of provisions of NI Act or IBC - IBC is not intended to be a substitute to a recovery forum and also laid down that whenever there is existence of real dispute, the IBC provisions cannot be invoked. - AT
Dishonor of cheque - Corporate Debtor failed to repayment of its dues - business dispute including the disputes with respect of dishonoured of cheques - applicability of provisions of NI Act or IBC - IBC is not intended to be a substitute to a recovery forum and also laid down that whenever there is existence of real dispute, the IBC provisions cannot be invoked. - AT
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