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...
Seizure of goods - Confiscation - Even though the appellant have waived SCN, atleast adjudicating authority should have adhered to time limit as prescribed in section 110(ii) and proceeding should have been concluded within 6 months or 1 year if it is extended.
Seizure of goods - Confiscation - Even though the appellant have waived SCN, atleast adjudicating authority should have adhered to time limit as prescribed in section 110(ii) and proceeding should have been concluded within 6 months or 1 year if it is extended.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
