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...
Exemption from sales tax as terry towels/cotton terry knitted towels fall under the Third Schedule to the TNGST Act - titching on edges would not make any difference to deny exemption under the said Entry - HC
Exemption from sales tax as terry towels/cotton terry knitted towels fall under the Third Schedule to the TNGST Act - titching on edges would not make any difference to deny exemption under the said Entry - HC
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