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...
Re-examination and verification of machine - a used/repaired one - para 11 of circular dated 15.10.2015 issued by the CBEC permits the importer to select any Chartered Engineer(CE) empanelled by the Customs House for such inspection and report - Department action is not in consonance with above circular to itself appointed a CE - permitted to new appointment
Re-examination and verification of machine - a used/repaired one - para 11 of circular dated 15.10.2015 issued by the CBEC permits the importer to select any Chartered Engineer(CE) empanelled by the Customs House for such inspection and report - Department action is not in consonance with above circular to itself appointed a CE - permitted to new appointment
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