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...
Levy of Sales tax - Hajmola candy - taxable as an Ayurvedic medicine or not - assessee had satisfactorily demonstrated that the product in question was an Ayurvedic Medicine, for which the assessee possessed a trade licence. - HC
Levy of Sales tax - Hajmola candy - taxable as an Ayurvedic medicine or not - assessee had satisfactorily demonstrated that the product in question was an Ayurvedic Medicine, for which the assessee possessed a trade licence. - HC
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