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...
Bar of Limitation – Refund of Special additional customs duty (SAD) - Notification no. 102/2007-Cus – Absence of limitation period in the original Notification - amending notification must be read down to the extent that it imposes a limitation period - HC
Bar of Limitation – Refund of Special additional customs duty (SAD) - Notification no. 102/2007-Cus – Absence of limitation period in the original Notification - amending notification must be read down to the extent that it imposes a limitation period - HC
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TaxTMI 
TaxTMI 
of 4918 
