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...
Valuation of imported goods - wooden furniture - noticing excess weight at the time of physical verification of the import by the Customs authorities could not in any manner change the transaction value disclosed in the proforma invoices, which has not been disputed by the Revenue.
Valuation of imported goods - wooden furniture - noticing excess weight at the time of physical verification of the import by the Customs authorities could not in any manner change the transaction value disclosed in the proforma invoices, which has not been disputed by the Revenue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
