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...
Credit of TDS denied - amount is reflecting in 26AS - AO without considering it passed order u/s 154 and not given credit of TDS as claimed though the said amount is reflecting in 26AS Report, which was further confirmed by the CIT(A) wrongly. Assessee is entitled to credit of TDS as claimed. - AT
Credit of TDS denied - amount is reflecting in 26AS - AO without considering it passed order u/s 154 and not given credit of TDS as claimed though the said amount is reflecting in 26AS Report, which was further confirmed by the CIT(A) wrongly. Assessee is entitled to credit of TDS as claimed. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
