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...
Excess goods not clandestine removal – non accountal of the goods, which are not meant for clandestine removal would not attract penal provisions, inasmuch as mens rea for imposition of penalty is required - AT
Excess goods not clandestine removal – non accountal of the goods, which are not meant for clandestine removal would not attract penal provisions, inasmuch as mens rea for imposition of penalty is required - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
