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...
Recovery of dues - first charge on property - Sale of property mortgaged with bank - Insofar as the recovery as contemplated under the Central Excise Act or the Customs Act, there is no such provision to provide for precedence as has already been filed by this Court. - HC
Recovery of dues - first charge on property - Sale of property mortgaged with bank - Insofar as the recovery as contemplated under the Central Excise Act or the Customs Act, there is no such provision to provide for precedence as has already been filed by this Court. - HC
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