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...
Classification of goods - food processing machines and its parts - the conveyors and elevators etc. specifically manufactured by the appellant for food processing machinery alongwith other machinery has the merit classification under Chapter 8437 of CETA, 1985
Classification of goods - food processing machines and its parts - the conveyors and elevators etc. specifically manufactured by the appellant for food processing machinery alongwith other machinery has the merit classification under Chapter 8437 of CETA, 1985
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