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...
Offence under FEMA - transaction in foreign exchange - the Varanasi branch was not authorised for such dealings but nevertheless they undertook the same. - Liability of penalty confirmed.
Offence under FEMA - transaction in foreign exchange - the Varanasi branch was not authorised for such dealings but nevertheless they undertook the same. - Liability of penalty confirmed.
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