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...
Production of “installation” certificate of the goods imported free of duty under the “Project Import Regulations, 1986” - The Tribunal after considering the documents placed, was satisfied that the assessee has produced proof to establish installations and therefore, it was held that the Department cannot sustain the demand of merit rate of duty in respect of goods imported - Revenue appeal dismissed - HC
Production of “installation” certificate of the goods imported free of duty under the “Project Import Regulations, 1986” - The Tribunal after considering the documents placed, was satisfied that the assessee has produced proof to establish installations and therefore, it was held that the Department cannot sustain the demand of merit rate of duty in respect of goods imported - Revenue appeal dismissed - HC
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TaxTMI 
TaxTMI 
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