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...
EPCG licence - imported of machine - Even if the assessment made under Bill of Entry is an appealable order, the same does not prevent the department from passing a speaking order to enable the petitioner to file an appeal - AT
EPCG licence - imported of machine - Even if the assessment made under Bill of Entry is an appealable order, the same does not prevent the department from passing a speaking order to enable the petitioner to file an appeal - AT
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