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...
Remission of duty - Goods destroyed in fire - such semi finished goods are also entitled to the remission of duty but even if the Commissioners' stand is accepted, no duty liability would arise in respect of semi-finished goods to duty of excise. - AT
Remission of duty - Goods destroyed in fire - such semi finished goods are also entitled to the remission of duty but even if the Commissioners' stand is accepted, no duty liability would arise in respect of semi-finished goods to duty of excise. - AT
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