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 claim - time limitation - amounts were paid during the investigation - Wherever the duty has been paid in excess of what was required to be paid or has been claimed to be paid in excess of what have been required to paid, the provisions of Section 11B apply in full force.
Refund claim - time limitation - amounts were paid during the investigation - Wherever the duty has been paid in excess of what was required to be paid or has been claimed to be paid in excess of what have been required to paid, the provisions of Section 11B apply in full force.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
