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...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Claim of exemption - manufacturers of packaging with designs - No specific entry in the exemptino notification - there is no reason to distinguish ‘printed cartons of paper or paperboard’ from ‘catch cover’ and to deny eligibility to exemption.
Claim of exemption - manufacturers of packaging with designs - No specific entry in the exemptino notification - there is no reason to distinguish ‘printed cartons of paper or paperboard’ from ‘catch cover’ and to deny eligibility to exemption.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
