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...
Refund of SAD - Focus Product Scheme - Commissioner (Appeals) is finding fault with the judgment of the Hon'ble Delhi High Court that since the said circular was not brought to the notice, the Judgement is not correct. The said action on the part of the Commissioner (Appeals) amounts to contempt of the Hon'ble High Court - AT
Refund of SAD - Focus Product Scheme - Commissioner (Appeals) is finding fault with the judgment of the Hon'ble Delhi High Court that since the said circular was not brought to the notice, the Judgement is not correct. The said action on the part of the Commissioner (Appeals) amounts to contempt of the Hon'ble High Court - AT
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TaxTMI 
TaxTMI 
of 4918 
