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 hospital equipments - import by third party - In any case it is not the case of the Revenue that the equipments imported have not been used by the Government hospitals and conditions of end use have been followed in any manner - benefit of exemption allowed - AT
Import of hospital equipments - import by third party - In any case it is not the case of the Revenue that the equipments imported have not been used by the Government hospitals and conditions of end use have been followed in any manner - benefit of exemption allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
