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...
Levy of GST - DFIA (Duty Free Import Authorisations) - The DFIA popularly known as duty paying scrips in the trade parlance is equivalent to the duty credit scrips - there will be nil rate of GST on the sale or purchase of DFIA
Levy of GST - DFIA (Duty Free Import Authorisations) - The DFIA popularly known as duty paying scrips in the trade parlance is equivalent to the duty credit scrips - there will be nil rate of GST on the sale or purchase of DFIA
Note: It is a system-generated summary and is for quick reference only.