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...
Clandestine removal - diversion of raw material based on statement which was retracted - neither investigation has been made from the transporter, truck driver as to where the said goods were diverted nor any investigation to identify the buyer of the diverted material and receipt of consideration by the appellant company - the demand does not sustainable
Clandestine removal - diversion of raw material based on statement which was retracted - neither investigation has been made from the transporter, truck driver as to where the said goods were diverted nor any investigation to identify the buyer of the diverted material and receipt of consideration by the appellant company - the demand does not sustainable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
