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...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Liability to pay Entry tax - The price on which the goods are sold by assessee to its ultimate consumers inside local area cannot be taken as “value of goods“ for the purpose of taxability under Act, 2007 - HC
Liability to pay Entry tax - The price on which the goods are sold by assessee to its ultimate consumers inside local area cannot be taken as “value of goods“ for the purpose of taxability under Act, 2007 - HC
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