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...
Loss on written down value of fixed assets - Tribunal allowing the claim of bad debt does not speaks about the core issue that how there exists an element of bad debt in whole of the transaction. - HC
Loss on written down value of fixed assets - Tribunal allowing the claim of bad debt does not speaks about the core issue that how there exists an element of bad debt in whole of the transaction. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
