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...
Rejection of refund claim - 100% EOU - Export of bonded goods - Had authorities realized, the difficulty would not have arisen and the appellant would have got refund of Customs duty paid by them. Thus I find the appellant has not followed the procedure correctly - refund allowed without interest - AT
Rejection of refund claim - 100% EOU - Export of bonded goods - Had authorities realized, the difficulty would not have arisen and the appellant would have got refund of Customs duty paid by them. Thus I find the appellant has not followed the procedure correctly - refund allowed without interest - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
