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...
Demand of interest on delayed payment of additional duty on TEA - levy u/s 157(1) of the Finance Act 2003 - provision of Central Excise Act, 1994 toward demand of interest are not applicable - HC
Demand of interest on delayed payment of additional duty on TEA - levy u/s 157(1) of the Finance Act 2003 - provision of Central Excise Act, 1994 toward demand of interest are not applicable - HC
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TaxTMI 
TaxTMI 
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