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...
DCIT Jurisdiction to pass order u/s 127 - transferring the case of the petitioner - A plain reading of the impugned order itself would clearly indicate that the petitioner was in fact given an opportunity of hearing which the petitioner did avail and finally, while passing the impugned order, the authority concerned has mentioned the reasons which necessitated them to transfer the case from the jurisdiction of respondent No. 2 to the jurisdiction of respondent No. 4. - Writ petition dismissed - HC
DCIT Jurisdiction to pass order u/s 127 - transferring the case of the petitioner - A plain reading of the impugned order itself would clearly indicate that the petitioner was in fact given an opportunity of hearing which the petitioner did avail and finally, while passing the impugned order, the authority concerned has mentioned the reasons which necessitated them to transfer the case from the jurisdiction of respondent No. 2 to the jurisdiction of respondent No. 4. - Writ petition dismissed - HC
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TaxTMI 
TaxTMI 
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