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...
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Refund claim - Notification No.17/2009 - it is clear that receipt submitted by the courier agency does not content the details as required under the notification - refund claim was rightly rejected - AT
Refund claim - Notification No.17/2009 - it is clear that receipt submitted by the courier agency does not content the details as required under the notification - refund claim was rightly rejected - AT
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