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...
Validity of Settlement Commission Order - when the High Court set aside the order of the Settlement Commission, the matter had to be remanded to the Settlement Commission (Not Interim Board for Settlement) for re-consideration and re-determination of the undisclosed income, after giving an opportunity to both sides. - SC
Validity of Settlement Commission Order - when the High Court set aside the order of the Settlement Commission, the matter had to be remanded to the Settlement Commission (Not Interim Board for Settlement) for re-consideration and re-determination of the undisclosed income, after giving an opportunity to both sides. - SC
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TaxTMI 
TaxTMI 
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