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...
Classification of goods - disposable aluminum foil casserole tray dish – as the decision of Hon'ble South Africa Supreme Court was based upon the opinion of the Committee on Harmonised System which is also the basis of Indian Central Excise Tariff, the same is applicable - AT
Classification of goods - disposable aluminum foil casserole tray dish – as the decision of Hon'ble South Africa Supreme Court was based upon the opinion of the Committee on Harmonised System which is also the basis of Indian Central Excise Tariff, the same is applicable - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
