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...
Mandatory requirement of PAN - deposit or withdrawal of amount exceeding Rs. 20 Lacs from bank account / post office account - opening a crrent account or cash credit account with bank or post office - Transactions for the purposes of clause (vii) of sub-section (1) of section 139A - Rule 114BA of the Income-tax Rules, 1962
Mandatory requirement of PAN - deposit or withdrawal of amount exceeding Rs. 20 Lacs from bank account / post office account - opening a crrent account or cash credit account with bank or post office - Transactions for the purposes of clause (vii) of sub-section (1) of section 139A - Rule 114BA of the Income-tax Rules, 1962
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
