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...
Appeal - Clearance from Committee of Commissioner of Customs - mere appending of signatures on the opinion of lower officers, by itself, is not sufficient compliance with the provisions of Section 35B. - AT
Appeal - Clearance from Committee of Commissioner of Customs - mere appending of signatures on the opinion of lower officers, by itself, is not sufficient compliance with the provisions of Section 35B. - AT
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TaxTMI 
TaxTMI 
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