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...
Clandestine removal - Recovery of note book - appellants have not rebutted the presumption - Department has discharged the onus of establishing clandestine clearances of man made processed fabrics by the appellants. - AT
Clandestine removal - Recovery of note book - appellants have not rebutted the presumption - Department has discharged the onus of establishing clandestine clearances of man made processed fabrics by the appellants. - AT
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