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...
Port restriction - The reason for this restriction would be that expertise for examination of such goods would be available only at the major ports and not at the every port - import of goods at non-designated port liable for confiscation - AT
Port restriction - The reason for this restriction would be that expertise for examination of such goods would be available only at the major ports and not at the every port - import of goods at non-designated port liable for confiscation - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
