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...
Whether the retail price was indelibly printed or embarks on the shoes - just because the shoes were supplied to Defence organisation, which according to the Department are institutional buyers it cannot be presumed that no MRP had been printed or embossed on the footwear. - AT
Whether the retail price was indelibly printed or embarks on the shoes - just because the shoes were supplied to Defence organisation, which according to the Department are institutional buyers it cannot be presumed that no MRP had been printed or embossed on the footwear. - AT
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