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...
Insolvency and BankruptcyNovember 24, 2022Case LawsAT
CIRP - Related party - Appellant being ‘related party’ cannot be part of the CoC - present is not a case where IRP has reviewed its decision - there is no error in the decision of the IRP, changing the category of the Appellant from Financial Creditor to related Financial Creditor. - AT
CIRP - Related party - Appellant being ‘related party’ cannot be part of the CoC - present is not a case where IRP has reviewed its decision - there is no error in the decision of the IRP, changing the category of the Appellant from Financial Creditor to related Financial Creditor. - AT
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TaxTMI 
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