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...
Manufacture - Intermediary product - impregnated special woven fabric - chargeability of duty/marketability - this intermediate product cannot be marketed and therefore it cannot be called as excisable goods - AT
Manufacture - Intermediary product - impregnated special woven fabric - chargeability of duty/marketability - this intermediate product cannot be marketed and therefore it cannot be called as excisable goods - AT
Note: It is a system-generated summary and is for quick reference only.