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 order u/s 92CA(3) making upward adjustment - Reference to dispute resolution panel u/s 144C - 'the failure to pass a draft assessment order under Section 144C(1) of the Act would result in rendering the final assessment as one without jurisdiction. - HC
Validity of order u/s 92CA(3) making upward adjustment - Reference to dispute resolution panel u/s 144C - 'the failure to pass a draft assessment order under Section 144C(1) of the Act would result in rendering the final assessment as one without jurisdiction. - HC
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TaxTMI 
TaxTMI 
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