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...
Refund of Terminal Excise Duty - International Competitive Bidding - Refund allowed accepting the argument that, the payment made by the petitioner inadvertently has to be refunded as per para 8.3(c) of the Foreign Trade Policy, which provides for deemed export benefits
Refund of Terminal Excise Duty - International Competitive Bidding - Refund allowed accepting the argument that, the payment made by the petitioner inadvertently has to be refunded as per para 8.3(c) of the Foreign Trade Policy, which provides for deemed export benefits
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
