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...
Reopening of assessment - it is not for the petitioner to advise the assessing officer as to what inference he should draw as to nature of the expenditure–whether it is revenue or capital in nature. - notice issued u/s. 148 quashed - HC
Reopening of assessment - it is not for the petitioner to advise the assessing officer as to what inference he should draw as to nature of the expenditure–whether it is revenue or capital in nature. - notice issued u/s. 148 quashed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
