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...
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Classification of goods - HSN Code - rate of tax - pre-mix popcorn maize packed with edible oil and salt - This product is essentially corn kernels to which oils salt and various spices, and flavours are added. But the essential nature of the product is still the corn kernels which are the seeds of the maize plant. - the product is question is covered under CTH 20081990 and not under CTH 2106 - AAR
Classification of goods - HSN Code - rate of tax - pre-mix popcorn maize packed with edible oil and salt - This product is essentially corn kernels to which oils salt and various spices, and flavours are added. But the essential nature of the product is still the corn kernels which are the seeds of the maize plant. - the product is question is covered under CTH 20081990 and not under CTH 2106 - AAR
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