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...
Classification of goods – EPCG Scheme - import of galvanized sheets, nut bolts, angles and frames of GI sheet - The import item cannot be considered as capital goods the question of its coverage under Export Promotion Capital Goods (EPCG) Scheme would not arise at all - AT
Classification of goods – EPCG Scheme - import of galvanized sheets, nut bolts, angles and frames of GI sheet - The import item cannot be considered as capital goods the question of its coverage under Export Promotion Capital Goods (EPCG) Scheme would not arise at all - AT
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