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...
Licence for import of raw materials - import of waste/scrap/discarded/ obsolete plastic items. - at the relevant time, the units located in EPZ did not require license for import of raw materials as permitted under the approval of LoP - HC
Licence for import of raw materials - import of waste/scrap/discarded/ obsolete plastic items. - at the relevant time, the units located in EPZ did not require license for import of raw materials as permitted under the approval of LoP - HC
Note: It is a system-generated summary and is for quick reference only.