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 claim - Unjust enrichment - while granting discount to their customers, the appellant included the prices reduction plus duty component and same has been ignored by the lower authorities while examining their refund claim - refund allowed - AT
Denial of refund claim - Unjust enrichment - while granting discount to their customers, the appellant included the prices reduction plus duty component and same has been ignored by the lower authorities while examining their refund claim - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
