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...
Import of restricted item - Gold Granules of Purity 99.99% (Non-Monetary) - the importer has not imported gold on consignment basis and therefore, the conditions laid down by the RBI is not applicable to the appellant.
Import of restricted item - Gold Granules of Purity 99.99% (Non-Monetary) - the importer has not imported gold on consignment basis and therefore, the conditions laid down by the RBI is not applicable to the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
