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...
Clandestine removal - demand on goods seized at the dealers’ premises is confirmed without adequately proving the case that there was excise duty liability to be discharged in respect of the goods and such liability was not paid - demand set aside. - AT
Clandestine removal - demand on goods seized at the dealers’ premises is confirmed without adequately proving the case that there was excise duty liability to be discharged in respect of the goods and such liability was not paid - demand set aside. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
