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...
Oppression and Mismanagement - minority shareholders - There was no alternative except liquidation or revival of company through other modes including sale of assets to other entity who could revive the company - not taking consent of the Appellants cannot be construed as act of oppression by majority shareholders especially keeping in view that the sale of the assets of the company was for the benefits of all stakeholders including shareholders and the company itself. - AT
Oppression and Mismanagement - minority shareholders - There was no alternative except liquidation or revival of company through other modes including sale of assets to other entity who could revive the company - not taking consent of the Appellants cannot be construed as act of oppression by majority shareholders especially keeping in view that the sale of the assets of the company was for the benefits of all stakeholders including shareholders and the company itself. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
