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...
Classification of service - providing pre-construction anti-termite treatment - activity can by no stretch of imagination be covered under the definition of CICS or CCS. - AT
Classification of service - providing pre-construction anti-termite treatment - activity can by no stretch of imagination be covered under the definition of CICS or CCS. - AT
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