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...
Refund of additional duty - rejection of refund claim on the ground of failure to fulfill the Condition D of N/N.102/2007-C - mere cutting of the imported goods into small pieces will not amount to manufacture and refund of additional duty under N/N.102/2007 cannot be denied. - AT
Refund of additional duty - rejection of refund claim on the ground of failure to fulfill the Condition D of N/N.102/2007-C - mere cutting of the imported goods into small pieces will not amount to manufacture and refund of additional duty under N/N.102/2007 cannot be denied. - AT
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TaxTMI 
TaxTMI 
of 4918 
