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...
Determination of differential amount of GST - validity of summons and enquiry proceedings - petitioner-company has expressed its intention to contest the proceedings claiming that the issue involving interpretation of law. - Petitioner sought to issue SCN u/s 73 before raising any demand. - Accordingly, directions issued - HC
Determination of differential amount of GST - validity of summons and enquiry proceedings - petitioner-company has expressed its intention to contest the proceedings claiming that the issue involving interpretation of law. - Petitioner sought to issue SCN u/s 73 before raising any demand. - Accordingly, directions issued - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
