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...
Validity of law - rate of tax - interstate movement of goods - The law validly enacted by a State Legislature, cannot be challenged on the ground that it defies logic and common sense. - HC
Validity of law - rate of tax - interstate movement of goods - The law validly enacted by a State Legislature, cannot be challenged on the ground that it defies logic and common sense. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
