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...
Conviction of sentence - fist time offender - the reliance placed by the Magistrate for passing special sentence less than statutory minimum punishment per se appears to be in violation of the provisions of the Customs Act and therefore, the same is liable to be interfered with.
Conviction of sentence - fist time offender - the reliance placed by the Magistrate for passing special sentence less than statutory minimum punishment per se appears to be in violation of the provisions of the Customs Act and therefore, the same is liable to be interfered with.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
