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...
Violation of initial mandate of status quo - Refund of pre-deposit - The issue of the appropriation of the amount of Rs. 2.5 crores, the refund whereof has been in question in the impugned appeal is still not decided. Resultantly, the present appeal is held to be pre-mature and accordingly is dismissed is being pre-mature. - AT
Violation of initial mandate of status quo - Refund of pre-deposit - The issue of the appropriation of the amount of Rs. 2.5 crores, the refund whereof has been in question in the impugned appeal is still not decided. Resultantly, the present appeal is held to be pre-mature and accordingly is dismissed is being pre-mature. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
