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...
Prohibition on export of rice under tripartite agreements - debarment is never permanent and the period of debarment invariably depends upon the nature of the offence committed by the erring contractor - HC
Prohibition on export of rice under tripartite agreements - debarment is never permanent and the period of debarment invariably depends upon the nature of the offence committed by the erring contractor - HC
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