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 purchase tax on the Inter State stock transfer effected from warehouse located in SEZ to DTA u/s 12 TNVAT - levy of purchase tax confirmed by the first respondent on the interstate stock transfer effected from warehouse located in SEZ, is perfect in order - HC
Levy of purchase tax on the Inter State stock transfer effected from warehouse located in SEZ to DTA u/s 12 TNVAT - levy of purchase tax confirmed by the first respondent on the interstate stock transfer effected from warehouse located in SEZ, is perfect in order - HC
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