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...
Process amounting to manufacture or not - TN VAT - purchase of minced tobacco in bulk quantity and repacking the same with added flavour in small packs - adding scent or flavour did not result in a new and distinct product having a different character and use
Process amounting to manufacture or not - TN VAT - purchase of minced tobacco in bulk quantity and repacking the same with added flavour in small packs - adding scent or flavour did not result in a new and distinct product having a different character and use
Note: It is a system-generated summary and is for quick reference only.