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...
Activity manufacture or not – the fact, i.e. change in the model numbers lead a prima facie view that goods imported by the appellant were different than the goods traded by them - stay granted partly - AT
Activity manufacture or not – the fact, i.e. change in the model numbers lead a prima facie view that goods imported by the appellant were different than the goods traded by them - stay granted partly - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
