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...
Order of CESTAT remanding the matter back - The order smacks of perversity and is violative of principles of natural justice, in that the entire decision is on the ground of the department having questioned the order - HC
Order of CESTAT remanding the matter back - The order smacks of perversity and is violative of principles of natural justice, in that the entire decision is on the ground of the department having questioned the order - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
