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...
Punishment of “Compulsory Retirement” - conduct led to conviction - criminal charge under Customs Act, 1962 - where a charge is levelled and incumbent held guilty of misconduct without adducing any evidence, such order of punishment cannot be sustained.
Punishment of “Compulsory Retirement” - conduct led to conviction - criminal charge under Customs Act, 1962 - where a charge is levelled and incumbent held guilty of misconduct without adducing any evidence, such order of punishment cannot be sustained.
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