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 Duty – The authority finalizing the provisional assessment was legally bound to refund the excess amount without any application from the importer - AT
Bar of Limitation - Refund of Duty – The authority finalizing the provisional assessment was legally bound to refund the excess amount without any application from the importer - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
