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...
When the weighment had been done by estimation and not by actual weighment, prima facie, it would not be correct to accuse the appellant of non-accountal of raw material and finished product and that too intentional - AT
When the weighment had been done by estimation and not by actual weighment, prima facie, it would not be correct to accuse the appellant of non-accountal of raw material and finished product and that too intentional - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
