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...
Jurisdiction - power of Commissioner of Customs to extend the period for issue of SCN - After the amendment, Commissioner of Customs is fully empowered to pass such order for extension without reference to the person from whom the goods were seized.
Jurisdiction - power of Commissioner of Customs to extend the period for issue of SCN - After the amendment, Commissioner of Customs is fully empowered to pass such order for extension without reference to the person from whom the goods were seized.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
