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...
The Central Government appointed the Chairperson and three full-time members of the National Financial Reporting Authority effective 23 July 2025, each to hold office for three years or until reaching sixty-five years of age, whichever is earlier. Their terms and conditions of service are governed by the National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018, and the appointments were made under sub-section (3) of section 132 of the Companies Act, 2013.
The Central Government appointed the Chairperson and three full-time members of the National Financial Reporting Authority effective 23 July 2025, each to hold office for three years or until reaching sixty-five years of age, whichever is earlier. Their terms and conditions of service are governed by the National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018, and the appointments were made under sub-section (3) of section 132 of the Companies Act, 2013.
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