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...
Withholding of refund - Release of refund u/s 241A with Interest u/s 244A - this Court had directed the respondents-revenue to place on record the alleged orders passed under Section 241A of the Act.Today, learned counsel for respondents-revenue states that no order has been passed u/s 241A of the Act till date. - revenue directed to release the refund amounts due to the petitioner within four weeks in accordance with law. - HC
Withholding of refund - Release of refund u/s 241A with Interest u/s 244A - this Court had directed the respondents-revenue to place on record the alleged orders passed under Section 241A of the Act.Today, learned counsel for respondents-revenue states that no order has been passed u/s 241A of the Act till date. - revenue directed to release the refund amounts due to the petitioner within four weeks in accordance with law. - HC
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TaxTMI 
TaxTMI 
of 4918 
