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...
Period of limitation - recovery of duty drawback - The SCN which have been issued after a period of more than three years cannot by any stretch of imagination be said to have been issued within a reasonable period of time. - HC
Period of limitation - recovery of duty drawback - The SCN which have been issued after a period of more than three years cannot by any stretch of imagination be said to have been issued within a reasonable period of time. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
