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...
Application for rectification - Computation of period of limitation - Section 35C(2) of Central Excise Act, 1944 - it becomes the date of communication of order and not the date of mere passing of order - HC
Application for rectification - Computation of period of limitation - Section 35C(2) of Central Excise Act, 1944 - it becomes the date of communication of order and not the date of mere passing of order - HC
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TaxTMI 
TaxTMI 
of 4918 
