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...
Export of restricted Goods - UREA USP - UREA ULTRA PURE - there being already clearances allowed for the same item in the past - the assessee could had entertained a bonafide belief that there need not be any license for exporting such item. - redemption fine reduced - penalty wavied - AT
Export of restricted Goods - UREA USP - UREA ULTRA PURE - there being already clearances allowed for the same item in the past - the assessee could had entertained a bonafide belief that there need not be any license for exporting such item. - redemption fine reduced - penalty wavied - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
