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...
Dishonor of Cheque - rejection of prayer of the petitioner/appellant to lead additional evidence under section 391 of the Code of Criminal Procedure, 1973 - section 138 of the Negotiable Instruments Act, 1881 - In the case at hand, if the petitioner is allowed to lead the evidence, as proposed, it has the propensity to reopen the entire trial, partaking the character, the aspect of the date on which the subject cheque was payable. - HC
Dishonor of Cheque - rejection of prayer of the petitioner/appellant to lead additional evidence under section 391 of the Code of Criminal Procedure, 1973 - section 138 of the Negotiable Instruments Act, 1881 - In the case at hand, if the petitioner is allowed to lead the evidence, as proposed, it has the propensity to reopen the entire trial, partaking the character, the aspect of the date on which the subject cheque was payable. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
