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...
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Entry Tax - The mere fact that the general goods are not being transported by Excavator would make no difference for the reason that legislature has used the term "motor vehicles" in a very wide manner by providing that all kinds of motor vehicles would be governed by Entry 13 of the Schedule - HC
Entry Tax - The mere fact that the general goods are not being transported by Excavator would make no difference for the reason that legislature has used the term "motor vehicles" in a very wide manner by providing that all kinds of motor vehicles would be governed by Entry 13 of the Schedule - HC
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