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...
Import of consignment of mixed article - rejection of transaction value - Without following the rules in the prescribed manner, the market survey is not sustainable - Further the market inquiry report regarding the price of imported goods has not been provided to the appellant and also there is no mention thereof in the order - he order is patently illegal and arbitrary.
Import of consignment of mixed article - rejection of transaction value - Without following the rules in the prescribed manner, the market survey is not sustainable - Further the market inquiry report regarding the price of imported goods has not been provided to the appellant and also there is no mention thereof in the order - he order is patently illegal and arbitrary.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
