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...
Refund claim - Unjust enrichment - payment of duty under protest - the undepreciated amount of duty and interest lying in the books of account is admissible for refund to the appellant as incidence of which has not been passed on to any other person. - AT
Refund claim - Unjust enrichment - payment of duty under protest - the undepreciated amount of duty and interest lying in the books of account is admissible for refund to the appellant as incidence of which has not been passed on to any other person. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
