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...
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Classification of goods manufactured for use of transport of compressed or liquefied gas - since the tanks were not manufactured/ fabricated on chassis of Motor Vehicles but on semi trailer/ running gear, consequentially the goods merits classification under chapter sub heading 87.16 - AT
Classification of goods manufactured for use of transport of compressed or liquefied gas - since the tanks were not manufactured/ fabricated on chassis of Motor Vehicles but on semi trailer/ running gear, consequentially the goods merits classification under chapter sub heading 87.16 - AT
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