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 applications filed under the Merchandise Exports from India Scheme (MEIS) - petitioner had inadvertently committed an error while filing up the claim form on the DGFT portal and entered its declaration of intent as “N” (for No) instead of “Y” (for Yes) resulting in rejection of petitioner's claim for reward under MEIS. - The petitioner is entitled to the reward under MEIS in respect of its shipping bills wherein exports of notified goods / products with ITC(HS) code to the notified markets have been carried out by the petitioner under the FTP 2015-20 - HC
Rejection of applications filed under the Merchandise Exports from India Scheme (MEIS) - petitioner had inadvertently committed an error while filing up the claim form on the DGFT portal and entered its declaration of intent as “N” (for No) instead of “Y” (for Yes) resulting in rejection of petitioner's claim for reward under MEIS. - The petitioner is entitled to the reward under MEIS in respect of its shipping bills wherein exports of notified goods / products with ITC(HS) code to the notified markets have been carried out by the petitioner under the FTP 2015-20 - HC
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