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...
Valuation and Refund - insecticides/pesticides - pouch of 10gms or less than 10gms not required to pay duty - in terms of the provisions Section 2(p) of the Standards of Weights & Measures Act, 1976, the appellants are required to affix MRP thereon wherein it has been specified that the multiple pieces are packed in a bigger box, the manufacturer is required to affix MRP. - They have paid the duty rightly and claimed refund of cash paid duty - AT
Valuation and Refund - insecticides/pesticides - pouch of 10gms or less than 10gms not required to pay duty - in terms of the provisions Section 2(p) of the Standards of Weights & Measures Act, 1976, the appellants are required to affix MRP thereon wherein it has been specified that the multiple pieces are packed in a bigger box, the manufacturer is required to affix MRP. - They have paid the duty rightly and claimed refund of cash paid duty - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
