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...
Seizure of goods - promissory estoppel - appellant instead of addressing the questions culled out by us in the aforesaid order again started arguing the plea of estoppel - The appellant cannot pick a line here and a line there, out of context and impute a motive, which a reading of the whole document does not disclose - HC
Seizure of goods - promissory estoppel - appellant instead of addressing the questions culled out by us in the aforesaid order again started arguing the plea of estoppel - The appellant cannot pick a line here and a line there, out of context and impute a motive, which a reading of the whole document does not disclose - HC
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