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...
Classification of goods - Glow Mint Moisturiser - Glow Fair Moisturiser etc. - Even the supplier is aptly described as Glamour World. It is of course unsafe to base our conclusions on the basis of a title of the product. However, the petitioner himself has brought about the situation since as noted by the Assessing Officer despite opportunity been given, the petitioner failed to provide samples which could be sent for chemical analysis. - HC
Classification of goods - Glow Mint Moisturiser - Glow Fair Moisturiser etc. - Even the supplier is aptly described as Glamour World. It is of course unsafe to base our conclusions on the basis of a title of the product. However, the petitioner himself has brought about the situation since as noted by the Assessing Officer despite opportunity been given, the petitioner failed to provide samples which could be sent for chemical analysis. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
