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 prohibited item - old and used multifunction devices and printers - the impugned goods are to be considered as ‘other wastes’ and the prohibition, applicable upon nonconformity with the conditions for import of ‘hazardous waste’, would not apply to the impugned goods. - The absolute confiscation of the goods must be set aside in the face of restrictions that are not prohibition.
Import of prohibited item - old and used multifunction devices and printers - the impugned goods are to be considered as ‘other wastes’ and the prohibition, applicable upon nonconformity with the conditions for import of ‘hazardous waste’, would not apply to the impugned goods. - The absolute confiscation of the goods must be set aside in the face of restrictions that are not prohibition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
