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...
TDS u/s 194C - Assessee in default – even though the appellant herein is held as assessee in default, tax cannot be recovered from them, if the same has been paid by the recipient - HC
TDS u/s 194C - Assessee in default – even though the appellant herein is held as assessee in default, tax cannot be recovered from them, if the same has been paid by the recipient - HC
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