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...
Validity of Order passed by Appellate Committee, Ministry of Commerce – Misuse of DEEC licence - It is apparent that there has been error in the decision making process. Relevant statements had been ignored and not taken into consideration - HC
Validity of Order passed by Appellate Committee, Ministry of Commerce – Misuse of DEEC licence - It is apparent that there has been error in the decision making process. Relevant statements had been ignored and not taken into consideration - HC
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