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...
GST - Provisional release of detained goods - When the statute itself provides for a mechanism (for adjudication following detention of goods including for the provisional release thereof pending adjudication), a deviation therefrom cannot be ordered. - HC
GST - Provisional release of detained goods - When the statute itself provides for a mechanism (for adjudication following detention of goods including for the provisional release thereof pending adjudication), a deviation therefrom cannot be ordered. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
