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...
Confiscation of goods - Export of restricted goods without license - when rule lapses on repeal of that rule without saving a clause, section 6 of the General Clauses Act does not apply to the same - AT
Confiscation of goods - Export of restricted goods without license - when rule lapses on repeal of that rule without saving a clause, section 6 of the General Clauses Act does not apply to the same - AT
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