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...
Valuation - reliance on the quotation price - The price in the ordinary course of international trade has been indicated in the price list published by the manufacturers in USSR - The adjudicating authority was perfectly justified in taking the prices mentioned in the quotations as a basis for determining the correct value of the imported goods - AT
Valuation - reliance on the quotation price - The price in the ordinary course of international trade has been indicated in the price list published by the manufacturers in USSR - The adjudicating authority was perfectly justified in taking the prices mentioned in the quotations as a basis for determining the correct value of the imported goods - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
