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...
As the Bank guarantee has already been invoked, it may not be appropriate to direct the revenue to refund the amount unless the petitioner produces the discharge certificate from the competent authority regarding discharge of export obligation - HC
As the Bank guarantee has already been invoked, it may not be appropriate to direct the revenue to refund the amount unless the petitioner produces the discharge certificate from the competent authority regarding discharge of export obligation - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
