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...
Condonation of delay - the delay is inordinate no reason worth the name on the record given by the applicant for holding that there had been sufficient cause for the delay - no ground to condone - HC
Condonation of delay - the delay is inordinate no reason worth the name on the record given by the applicant for holding that there had been sufficient cause for the delay - no ground to condone - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
