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 held that Rule 18 permits anti-dumping duty to be imposed only within three months from publication of the final findings under Rule 17. As no notification had been issued within that statutory period, the window for acting on the findings had closed. The Court therefore held that the Central Government could no longer act upon the impugned final findings, and the writ petition was disposed of as infructuous.
The HC held that Rule 18 permits anti-dumping duty to be imposed only within three months from publication of the final findings under Rule 17. As no notification had been issued within that statutory period, the window for acting on the findings had closed. The Court therefore held that the Central Government could no longer act upon the impugned final findings, and the writ petition was disposed of as infructuous.
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TaxTMI 
TaxTMI 
of 4918 
