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...
Notice Inviting Tender - the Courts, while judging the constitutional validity of executing decisions, must grant a certain measure of freedom of “play in the joints“ to the executive. - HC
Notice Inviting Tender - the Courts, while judging the constitutional validity of executing decisions, must grant a certain measure of freedom of “play in the joints“ to the executive. - HC
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