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...
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Amendment in shipping bills - denial only on the ground that the system is showing the remark “Data already shared with GSTN - communication to the petitioner vide the impugned communications made - amendment in GSTN ID is Possible now or not? - It is directed that the request of the petitioner to make amendment in GST details in the Bills of Entry in question, may be examined by the concerned respondent Nos. 4, 5, 6 and 7 afresh after giving the petitioner an opportunity of hearing - HC
Amendment in shipping bills - denial only on the ground that the system is showing the remark “Data already shared with GSTN - communication to the petitioner vide the impugned communications made - amendment in GSTN ID is Possible now or not? - It is directed that the request of the petitioner to make amendment in GST details in the Bills of Entry in question, may be examined by the concerned respondent Nos. 4, 5, 6 and 7 afresh after giving the petitioner an opportunity of hearing - HC
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