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...
Stay application – Revenue contended that the CHA had facilitated in clearing the consignments on the basis of forged/tampered licences. - forged/tampered documents not available - prima facie case in favor of CHA - stay granted - AT
Stay application – Revenue contended that the CHA had facilitated in clearing the consignments on the basis of forged/tampered licences. - forged/tampered documents not available - prima facie case in favor of CHA - stay granted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
