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...
Deduction u/s. 80IB - compensation received by the assessee from the insurance company - some of the assessee’s stocks were destroyed and the assessee was compensated by Oriental Insurance Company - compensation for lost goods - both the above sums are profits derived from industrial undertaking business eligible for deduction. - AT
Deduction u/s. 80IB - compensation received by the assessee from the insurance company - some of the assessee’s stocks were destroyed and the assessee was compensated by Oriental Insurance Company - compensation for lost goods - both the above sums are profits derived from industrial undertaking business eligible for deduction. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
