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...
Amendment of bill of entry – refund of excess duty - There was a genuine error committed by the assessee in not filing the freight bill at the time of filing of the Bill of Entry - here was enough justification for the proper officer to exercise the power u/s 149 - AT
Amendment of bill of entry – refund of excess duty - There was a genuine error committed by the assessee in not filing the freight bill at the time of filing of the Bill of Entry - here was enough justification for the proper officer to exercise the power u/s 149 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
