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 Penalty on CHA u/s 112 of Customs Act - mis-declaration during the physical examination of the goods - The penalty imposed is not sustainable in the absence of any specific role performed by the appellant in the wrong doing done by the importer - AT
Levy of Penalty on CHA u/s 112 of Customs Act - mis-declaration during the physical examination of the goods - The penalty imposed is not sustainable in the absence of any specific role performed by the appellant in the wrong doing done by the importer - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
