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...
Benefit of Notification No. 16/2000 – The assessee made import of Soya bean Crude Oil at concessional rate of duty - Revenue was of the view that sending the goods to another factory the respondents had contravened the Rules and were not eligible for the benefit of the Notification - demand set aside - AT
Benefit of Notification No. 16/2000 – The assessee made import of Soya bean Crude Oil at concessional rate of duty - Revenue was of the view that sending the goods to another factory the respondents had contravened the Rules and were not eligible for the benefit of the Notification - demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
