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...
TDS u/s 195 - Disallowance of Primary Rate Interface (PRI) Line charges paid to Telecom Companies on account of non-withholding of taxes - Following the decision of High Court, A.O./T.P.O. directed to delete the addition on lease line charges from the hands of the assessee. - AT
TDS u/s 195 - Disallowance of Primary Rate Interface (PRI) Line charges paid to Telecom Companies on account of non-withholding of taxes - Following the decision of High Court, A.O./T.P.O. directed to delete the addition on lease line charges from the hands of the assessee. - AT
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TaxTMI 
TaxTMI 
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