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 differential duty - Misdeclaration of goods - adjudicating authority came to the correct conclusion that the investigation has failed to establish the relationship of the seized goods with the goods imported vide three Bills of Entry dated 18.10.2005 and has therefore rightly dropped the proceedings - AT
Demand of differential duty - Misdeclaration of goods - adjudicating authority came to the correct conclusion that the investigation has failed to establish the relationship of the seized goods with the goods imported vide three Bills of Entry dated 18.10.2005 and has therefore rightly dropped the proceedings - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
