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...
Levy of penalty u/s 86(19) of the DVAT Act - Whether bill of entry was not a valid document or invoice - impounding order u/s 59/61 of the DVAT and recorded the reason for doing so as: "Goods without Bill" - there was no legal justification for issuance of the impugned penalty - HC
Levy of penalty u/s 86(19) of the DVAT Act - Whether bill of entry was not a valid document or invoice - impounding order u/s 59/61 of the DVAT and recorded the reason for doing so as: "Goods without Bill" - there was no legal justification for issuance of the impugned penalty - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
