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...
Refund of SAD - N/N. 102/2007 Customs - only ground of rejection is that the Truck No. mentioned in the requisite documents is not tallying with the truck No. mentioned on the invoice/ receipt. - Merely because typographical error, refund cannot be denied.
Refund of SAD - N/N. 102/2007 Customs - only ground of rejection is that the Truck No. mentioned in the requisite documents is not tallying with the truck No. mentioned on the invoice/ receipt. - Merely because typographical error, refund cannot be denied.
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