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...
Rejection of rebate claim - Refund or rebate claim - the denial of rebate on the ground of not opting for refund under Rule 5 of CCR, is not sustainable in law and therefore, appellants are entitled to the rebate under the provisions of Notification 11/2005
Rejection of rebate claim - Refund or rebate claim - the denial of rebate on the ground of not opting for refund under Rule 5 of CCR, is not sustainable in law and therefore, appellants are entitled to the rebate under the provisions of Notification 11/2005
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
