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...
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Prohibition on export and import of foreign currency - as person as a matter of right, is not entitled to import or export in the manner as he wishes without complying with the provisions of the Regulations. - HC
Prohibition on export and import of foreign currency - as person as a matter of right, is not entitled to import or export in the manner as he wishes without complying with the provisions of the Regulations. - HC
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