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...
Denial of Adjustment of excess payment paid against the short payment paid at the provisional assessment - the adjustment of excess duty paid by the appellant against short duty on finalisation of the provisional assessment is permissible. - AT
Denial of Adjustment of excess payment paid against the short payment paid at the provisional assessment - the adjustment of excess duty paid by the appellant against short duty on finalisation of the provisional assessment is permissible. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
