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...
Benefit of exemption available to maintenance/repair of roads will not be available in respect of such activities carried out in respect of runways - runway cannot be considered as a road. - AT
Benefit of exemption available to maintenance/repair of roads will not be available in respect of such activities carried out in respect of runways - runway cannot be considered as a road. - AT
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