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...
Levy of ADD - imported stainless steel CR Coils having width less than 1280 mm - The act of re-export of the goods subsequent to import by mis-declaring/non-declaring the width cannot obliterate the said act or omission - Demand of duty confirmed - Commissioner (Appeals), however, without issuing any notice or providing any opportunity to the appellant directed confiscation under Section 111(m) of the Customs Act, 1962. - Consequently, the confiscation under Section 111(o) cannot be sustained. - AT
Levy of ADD - imported stainless steel CR Coils having width less than 1280 mm - The act of re-export of the goods subsequent to import by mis-declaring/non-declaring the width cannot obliterate the said act or omission - Demand of duty confirmed - Commissioner (Appeals), however, without issuing any notice or providing any opportunity to the appellant directed confiscation under Section 111(m) of the Customs Act, 1962. - Consequently, the confiscation under Section 111(o) cannot be sustained. - AT
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TaxTMI 
TaxTMI 
of 4921 
