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...
Central Government amends Nidhi Rules, 2014 by inserting proviso in Rule 4(5) prohibiting companies from using "Nidhi Limited" in name unless declared as Nidhi u/s 406(1) of Companies Act, 2013. Amendment effective from date of publication in Official Gazette.
Central Government amends Nidhi Rules, 2014 by inserting proviso in Rule 4(5) prohibiting companies from using "Nidhi Limited" in name unless declared as Nidhi u/s 406(1) of Companies Act, 2013. Amendment effective from date of publication in Official Gazette.
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