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...
Seeking release of declared goods - Misdeclaration of imported goods - The appellant’s prayer for interim relief by releasing only the quantity of goods actually declared cannot be accepted because there is no provision for giving customs “out of charge” to only a part of the goods under section 47. The appellant could have redeemed the goods as per the order - AT
Seeking release of declared goods - Misdeclaration of imported goods - The appellant’s prayer for interim relief by releasing only the quantity of goods actually declared cannot be accepted because there is no provision for giving customs “out of charge” to only a part of the goods under section 47. The appellant could have redeemed the goods as per the order - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
