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...
Review of order of anti-dumping duty - statute does not provide any remedy by way of review. - Tribunal cannot exercise review powers and only rectification of mistake can be made when it is not time barred. - AT
Review of order of anti-dumping duty - statute does not provide any remedy by way of review. - Tribunal cannot exercise review powers and only rectification of mistake can be made when it is not time barred. - AT
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