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...
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Dishonor of Cheque - acquittal of the accused - It is to be presumed that the cheque, which was presented for the second time within the period of 6 months is re-represented and statutory notice dated 14.12.2011 marked as Ex.P6 is a valid statutory notice - this Court finds that the dismissal of the complaint is erroneous. - HC
Dishonor of Cheque - acquittal of the accused - It is to be presumed that the cheque, which was presented for the second time within the period of 6 months is re-represented and statutory notice dated 14.12.2011 marked as Ex.P6 is a valid statutory notice - this Court finds that the dismissal of the complaint is erroneous. - HC
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