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...
The HC found the petition maintainable notwithstanding the availability of alternative remedies and directed investigation into alleged impersonation and misuse of the Petitioner's GST number by a third party. The court held that the complaint falls within the investigatory jurisdiction of the Economic Offences Wing (EOW) and ordered the Delhi Police (EOW) to inquire into the allegations and take such action as permissible under law. The EOW is directed to file a status report on the progress of the investigation before the HC. Matter is listed for further hearing on 12 November 2025.
The HC found the petition maintainable notwithstanding the availability of alternative remedies and directed investigation into alleged impersonation and misuse of the Petitioner's GST number by a third party. The court held that the complaint falls within the investigatory jurisdiction of the Economic Offences Wing (EOW) and ordered the Delhi Police (EOW) to inquire into the allegations and take such action as permissible under law. The EOW is directed to file a status report on the progress of the investigation before the HC. Matter is listed for further hearing on 12 November 2025.
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TaxTMI 
TaxTMI 
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