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...
Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service - prima facie not taxable during the period - AT
Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service - prima facie not taxable during the period - AT
Note: It is a system-generated summary and is for quick reference only.