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...
Grant of anticipatory bail - forged ITC - In the present case the petitioner has raised a number of grounds, all of which are a matter of his defence or at best would be placed before the investigating agency when he joins investigation. This Court cannot examine the veracity or the genuineness of the documents attached to this petition and come to the conclusion that no case is made out against the petitioner. - HC
Grant of anticipatory bail - forged ITC - In the present case the petitioner has raised a number of grounds, all of which are a matter of his defence or at best would be placed before the investigating agency when he joins investigation. This Court cannot examine the veracity or the genuineness of the documents attached to this petition and come to the conclusion that no case is made out against the petitioner. - HC
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TaxTMI 
TaxTMI 
of 4918 
