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...
Refund of amount paid under protest - undervaluation - the case of the assessee that it has not passed on the duty element stands established - there is no scope to allege unjust enrichment.
Refund of amount paid under protest - undervaluation - the case of the assessee that it has not passed on the duty element stands established - there is no scope to allege unjust enrichment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
