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...
Exemption notification - Concessional rate of duty - actual user condition - As the procedure set out in the 2001 Rules has not been followed, the appellant was not entitled to exemption - SC
Exemption notification - Concessional rate of duty - actual user condition - As the procedure set out in the 2001 Rules has not been followed, the appellant was not entitled to exemption - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
