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...
Claim of 67% rebate on Erection, Commissioning and Installation Services. - no invoices have been brought in or shown to indicate that sales tax liability is discharged - stay granted partly - AT
Claim of 67% rebate on Erection, Commissioning and Installation Services. - no invoices have been brought in or shown to indicate that sales tax liability is discharged - stay granted partly - AT
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