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 - production and sale of packaged drinking water - The process undertaken by the appellant to make the product fit for market to the consumers is squarely covered by the said Chapter Note and the process is deemed to be manufacture for the purpose of levy. - AT
Manufacture - production and sale of packaged drinking water - The process undertaken by the appellant to make the product fit for market to the consumers is squarely covered by the said Chapter Note and the process is deemed to be manufacture for the purpose of levy. - AT
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