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...
Demand of interest on payment of differential duty - price escalation clause - when there are diversion decisions on the issue then in my view the judgment which is based on the identical facts has to prevail - demand of interest set aside - AT
Demand of interest on payment of differential duty - price escalation clause - when there are diversion decisions on the issue then in my view the judgment which is based on the identical facts has to prevail - demand of interest set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
