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...
Seizure of the goods - Provisional release goods - grievance of the petitioner is that the respondents-authorities are deliberately delaying the issuance of show cause notice as the petitioner has deposited the duty amount - revenue to issue SCN within 4 weeks - HC
Seizure of the goods - Provisional release goods - grievance of the petitioner is that the respondents-authorities are deliberately delaying the issuance of show cause notice as the petitioner has deposited the duty amount - revenue to issue SCN within 4 weeks - HC
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