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...
Benefit of abatement of 67% denied - while reducing the amount of pre-deposit to Rs.19,50,000/-, which is approximately 50% of the total amount due, and therefore, such a lenient approach made by the first respondent, cannot be called in question in this Writ Petition - HC
Benefit of abatement of 67% denied - while reducing the amount of pre-deposit to Rs.19,50,000/-, which is approximately 50% of the total amount due, and therefore, such a lenient approach made by the first respondent, cannot be called in question in this Writ Petition - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
