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...
Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional assessment - AT
Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional assessment - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
