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...
Classification of goods - absorbent cotton wool (non medicated) - ‘Absorbent cotton wool’ manufactured by the appellant falls under CETH 5601 2110 being a more specific classification as well as a later entry.
Classification of goods - absorbent cotton wool (non medicated) - ‘Absorbent cotton wool’ manufactured by the appellant falls under CETH 5601 2110 being a more specific classification as well as a later entry.
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