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...
Making of ‘Prasad’ and ‘Mishri’ from sugar does not amount to manufacture and hence ‘Prasad’ and ‘Mishri’ can neither be charged to duty of excise by classifying them neither under 1704.90 nor under any sub-heading of 1701. - AT
Making of ‘Prasad’ and ‘Mishri’ from sugar does not amount to manufacture and hence ‘Prasad’ and ‘Mishri’ can neither be charged to duty of excise by classifying them neither under 1704.90 nor under any sub-heading of 1701. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
