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...
Classification for the purpose of duty draw back - There is neither any requirement nor it would be proper to 'jump' to next provision when the classification stands concluded by Rule 3(a) of general rules for interpretation of the Customs Tariff - CGOVT
Classification for the purpose of duty draw back - There is neither any requirement nor it would be proper to 'jump' to next provision when the classification stands concluded by Rule 3(a) of general rules for interpretation of the Customs Tariff - CGOVT
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