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...
Import of Crude Palm Oil - High seas sale - carotenoids content of the imported palm oil - the appellant could not be able to justify that carotenoid contents is more than 500 mg/kg contrary - Benefit of exemption cannot be allowed - AT
Import of Crude Palm Oil - High seas sale - carotenoids content of the imported palm oil - the appellant could not be able to justify that carotenoid contents is more than 500 mg/kg contrary - Benefit of exemption cannot be allowed - AT
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