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...
Denial of rebate claim - Valuation of goods - Since the 80% of duty paid is disputed on account of valuation dispute, the valuation issue is the major issue in this case. - Government has no jurisdiction to pass order in this matter - CGOVT
Denial of rebate claim - Valuation of goods - Since the 80% of duty paid is disputed on account of valuation dispute, the valuation issue is the major issue in this case. - Government has no jurisdiction to pass order in this matter - CGOVT
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