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...
Advance License Scheme - forged documents submitted to the licensing authority against ex-bond bills of entry - The alleged failure of the appellant to produce the customs attested copies of the packing list is not a significant pointer as the goods claimed to have been imported in 2006 were subject to verification after a gap of eight years.
Advance License Scheme - forged documents submitted to the licensing authority against ex-bond bills of entry - The alleged failure of the appellant to produce the customs attested copies of the packing list is not a significant pointer as the goods claimed to have been imported in 2006 were subject to verification after a gap of eight years.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
