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...
Denial of refund claim - price variation clause - Unjust enrichment - Failure to produce certificate from the buyer of the less receipt of payment - appellant has failed to prove that they are entitled for refund claim. - AT
Denial of refund claim - price variation clause - Unjust enrichment - Failure to produce certificate from the buyer of the less receipt of payment - appellant has failed to prove that they are entitled for refund claim. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
