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...
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Manufacture of bearings and supply to various wind mill manufacturers - a bearing is a part of wind mill, the place of use becomes irrelevant as the exemption is available to the said bearing under Serial no. 332 of the notification itself.
Manufacture of bearings and supply to various wind mill manufacturers - a bearing is a part of wind mill, the place of use becomes irrelevant as the exemption is available to the said bearing under Serial no. 332 of the notification itself.
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