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...
Denial of refund claim - Mistake in valuation of goods - if appellant is able to prove by producing proper documents that there was a mistake at the time of initial assessment and other conditions of section 27 are satisfied, the appellant will be eligible for refund - AT
Denial of refund claim - Mistake in valuation of goods - if appellant is able to prove by producing proper documents that there was a mistake at the time of initial assessment and other conditions of section 27 are satisfied, the appellant will be eligible for refund - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
