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...
Import of old and used tyres - Prohibited Goods or Restricted Goods? - the prima facie reading of the Entry No.B3140 clearly goes to say that the tyres meant for direct reused cannot be exempted from the prior consent. - HC
Import of old and used tyres - Prohibited Goods or Restricted Goods? - the prima facie reading of the Entry No.B3140 clearly goes to say that the tyres meant for direct reused cannot be exempted from the prior consent. - HC
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