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...
Valuation of cars sold to dealers - So-called “special discount“ offered by the appellant does not conform to any of the requirements of the trade discount - demand of duty and penalty confirmed - AT
Valuation of cars sold to dealers - So-called “special discount“ offered by the appellant does not conform to any of the requirements of the trade discount - demand of duty and penalty confirmed - AT
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TaxTMI 
TaxTMI 
of 4918 
