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...
Refund of central excise duty paid on the exported goods - time limitation - it cannot be pleaded that the duty amount deposited by them should be construed as ‘mere deposit’ in the hands of the Government and for grant of the said refund amount, the provisions of Section 11B ibid would not be applicable.
Refund of central excise duty paid on the exported goods - time limitation - it cannot be pleaded that the duty amount deposited by them should be construed as ‘mere deposit’ in the hands of the Government and for grant of the said refund amount, the provisions of Section 11B ibid would not be applicable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
