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...
Successor's liability - Demand notice sent - Death of sole proprietor - even if, a separate Excise registration number is provided to a partnership concern it cannot escape from its liability towards the excise duty imposed on the said proprietorship firm - HC
Successor's liability - Demand notice sent - Death of sole proprietor - even if, a separate Excise registration number is provided to a partnership concern it cannot escape from its liability towards the excise duty imposed on the said proprietorship firm - HC
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