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...
Duty liability in respect of pan masala retail pouches - pouch packing machine - Just because the speed of this machine is much higher than the normal machines, it cannot be treated as a multiple track machine - AT
Duty liability in respect of pan masala retail pouches - pouch packing machine - Just because the speed of this machine is much higher than the normal machines, it cannot be treated as a multiple track machine - AT
Note: It is a system-generated summary and is for quick reference only.