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...
Seeking Grant of Bail - duty evasion by generating goods-less invoices leading to revenue loss - Evidently, in contra distinction with the word make, signs, seal, execute or authors, the legislature has opted to use word ‘issues’. As per Oxforddictonary.com, the meaning of word ‘issues’ is : the act of supplying or making available things for people to buy ,or use. Therefore, considering the material available on record, it cannot be contended by the Ld. defence counsel that applicant was not involved in supplying or making available fake/forged goods less invoices. - applicant/accused is not entitled for grant of bail. - DSC
Seeking Grant of Bail - duty evasion by generating goods-less invoices leading to revenue loss - Evidently, in contra distinction with the word make, signs, seal, execute or authors, the legislature has opted to use word ‘issues’. As per Oxforddictonary.com, the meaning of word ‘issues’ is : the act of supplying or making available things for people to buy ,or use. Therefore, considering the material available on record, it cannot be contended by the Ld. defence counsel that applicant was not involved in supplying or making available fake/forged goods less invoices. - applicant/accused is not entitled for grant of bail. - DSC
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