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...
Bonafide exporter - Appellant failed to establish whether it has earned any foreign exchange out of the use of the imported goods exporting goods. In absence of earning of foreign exchange for the country, public interest is defeated - AT
Bonafide exporter - Appellant failed to establish whether it has earned any foreign exchange out of the use of the imported goods exporting goods. In absence of earning of foreign exchange for the country, public interest is defeated - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
