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...
Seeking grant of pre-arrest bail - Territorial jurisdiction of court - supply of material/ goods without invoices to evade the tax - the corporate office of MEPL is at Noida and the investigation has been initiated by DGGI Zonal unit Jaipur but fact remains that applicant also operates through MEPL in Marketing Office of Delhi. Therefore it cannot be laid down as an absolute rule that Delhi court has no jurisdiction at all - In the reply filed by the DGGI Jaipur Zonal Unit, no specific amount has been mentioned about the tax evasion. - Protection granted - DSC
Seeking grant of pre-arrest bail - Territorial jurisdiction of court - supply of material/ goods without invoices to evade the tax - the corporate office of MEPL is at Noida and the investigation has been initiated by DGGI Zonal unit Jaipur but fact remains that applicant also operates through MEPL in Marketing Office of Delhi. Therefore it cannot be laid down as an absolute rule that Delhi court has no jurisdiction at all - In the reply filed by the DGGI Jaipur Zonal Unit, no specific amount has been mentioned about the tax evasion. - Protection granted - DSC
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TaxTMI 
TaxTMI 
of 4921 
