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...
Prosecution proceedings against the customs officers - protection u/s 155 of the customs act - Jurisdiction of CBI to prosecute the petitioners based on the inference that there is under valuation in the import and loss to the revenue - No relief to the petitioners.
Prosecution proceedings against the customs officers - protection u/s 155 of the customs act - Jurisdiction of CBI to prosecute the petitioners based on the inference that there is under valuation in the import and loss to the revenue - No relief to the petitioners.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
