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...
Forwarding Agents u/s 65(a) - Clearing and Forwarding Services u/s 65(a) - Department itself was not certain about the head under which the transaction character would fall, the criteria which was of great significance in the matter of taxation - The attempt of the Revenue appears to be to hit at some clause to bring the assesse somehow with the net of taxation - HC
Forwarding Agents u/s 65(a) - Clearing and Forwarding Services u/s 65(a) - Department itself was not certain about the head under which the transaction character would fall, the criteria which was of great significance in the matter of taxation - The attempt of the Revenue appears to be to hit at some clause to bring the assesse somehow with the net of taxation - HC
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