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...
Quantum of final reward payable to the informer / petitioner - prayer to sanction the maximum limit of the final award to the petitioner - In the absence of anything showing a statutory requirement that imposes a legal duty, the writ compelling the authorities to do something cannot be issued. - In the absence of any material to show the entitlement of the petitioner to more than what was already paid to him, the writ petition should necessarily fail, and accordingly, the same is dismissed. - HC
Quantum of final reward payable to the informer / petitioner - prayer to sanction the maximum limit of the final award to the petitioner - In the absence of anything showing a statutory requirement that imposes a legal duty, the writ compelling the authorities to do something cannot be issued. - In the absence of any material to show the entitlement of the petitioner to more than what was already paid to him, the writ petition should necessarily fail, and accordingly, the same is dismissed. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
