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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Business income or capital gain - Sale of Sales Tax Exemption Entitlement - there is no dispute that the subsidies granted are revenue receipts and have been granted after setting up of the new industries and after commencement of production. - AT
Business income or capital gain - Sale of Sales Tax Exemption Entitlement - there is no dispute that the subsidies granted are revenue receipts and have been granted after setting up of the new industries and after commencement of production. - AT
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