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...
Waste product or not - gad, sludge, acid oil and spent earth, etc. - cannot be considered to be manufactured excisable goods. - The same were merely waste and thus eligible for exemption under Notification No. 89/95-CE.
Waste product or not - gad, sludge, acid oil and spent earth, etc. - cannot be considered to be manufactured excisable goods. - The same were merely waste and thus eligible for exemption under Notification No. 89/95-CE.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
