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...
Classification of goods - The belt conveyors and bucket elevators specifically manufactured as the part of rice milling machinery along with other machinery of rice mill merit classification under chapter heading No. 8437 of CETA, 1985
Classification of goods - The belt conveyors and bucket elevators specifically manufactured as the part of rice milling machinery along with other machinery of rice mill merit classification under chapter heading No. 8437 of CETA, 1985
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