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...
Import of TV broadcasting equipments - non payment of duty - Their contentions that they have obtained bills/invoices from the dealers is beyond acceptable as having fully known that the goods are of foreign origin and they cannot claim ignorance that they have bonafide belief that these goods are validly imported and sold to them. - AT
Import of TV broadcasting equipments - non payment of duty - Their contentions that they have obtained bills/invoices from the dealers is beyond acceptable as having fully known that the goods are of foreign origin and they cannot claim ignorance that they have bonafide belief that these goods are validly imported and sold to them. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
