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...
Safe Guard duty on import of aluminium foil - certificate containing description of goods indicated that it was of “silver colour” which is usually the colour of normal aluminium foil - none of the documents produced before the Customs Authorities for customs clearance reveal the description of item was colour coated aluminium foil - not eligible for exemption from Safe Guard duty
Safe Guard duty on import of aluminium foil - certificate containing description of goods indicated that it was of “silver colour” which is usually the colour of normal aluminium foil - none of the documents produced before the Customs Authorities for customs clearance reveal the description of item was colour coated aluminium foil - not eligible for exemption from Safe Guard duty
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