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...
Refund of the excess anti-dumping duty - denial as refund claim as pre-mature - The payment of provisional anti-dumping duty is subject to the finalization of the anti-dumping duty and refund becomes automatic after the final notification is issued. - HC
Refund of the excess anti-dumping duty - denial as refund claim as pre-mature - The payment of provisional anti-dumping duty is subject to the finalization of the anti-dumping duty and refund becomes automatic after the final notification is issued. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
