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...
Jurisdiction - inherent power to grant conditional redemption - in the absence of a specific provision the adjudicating authority has no power to direct re-export of the goods as a condition precedent for grant of redemption on payment of fine - no substantial question of law warranting interference
Jurisdiction - inherent power to grant conditional redemption - in the absence of a specific provision the adjudicating authority has no power to direct re-export of the goods as a condition precedent for grant of redemption on payment of fine - no substantial question of law warranting interference
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
