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...
Classification of goods – Duty Exemption – Whether new seats that were imported for replacing existing seats were said to be for servicing, repair or maintenance of aircraft under Notification No. 12/2012-Cus - Held Yes - AAR
Classification of goods – Duty Exemption – Whether new seats that were imported for replacing existing seats were said to be for servicing, repair or maintenance of aircraft under Notification No. 12/2012-Cus - Held Yes - AAR
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