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 Silicon Electrical Steel Strips/Scrap originated from old and used dismantled transformer - Commissioner did not think it proper to get the goods examined by an expert or by a person, who dealt in such goods instead of relying on his own perception - matter remanded back - AT
Import of Silicon Electrical Steel Strips/Scrap originated from old and used dismantled transformer - Commissioner did not think it proper to get the goods examined by an expert or by a person, who dealt in such goods instead of relying on his own perception - matter remanded back - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
