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 under Notification No.89/95 – emergence of waste Product During Manufacture – Notification No.89/95-CE is available to the residues emerged in the form of gum/wax and recovered oil/fatty acids - AT
Exemption under Notification No.89/95 – emergence of waste Product During Manufacture – Notification No.89/95-CE is available to the residues emerged in the form of gum/wax and recovered oil/fatty acids - AT
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