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...
Release of imported Consignments - Peas and Dhall - since the relevant date for reckoning the import of the consignments of peas is the date of Bill of Lading - the consignments in question are liable to be released, though conditionally
Release of imported Consignments - Peas and Dhall - since the relevant date for reckoning the import of the consignments of peas is the date of Bill of Lading - the consignments in question are liable to be released, though conditionally
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