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...
Confiscation of goods alongwith conveyance - auction of the goods which are of perishable in nature - Once willingness of making the bare minimum deposit as required under the law is shown, for release of goods, the authority concerned shall decide such interim release within a period of one week. Till then, no auction shall take place. Entire appeal shall be decided within a period of eight weeks by the respondent. - HC
Confiscation of goods alongwith conveyance - auction of the goods which are of perishable in nature - Once willingness of making the bare minimum deposit as required under the law is shown, for release of goods, the authority concerned shall decide such interim release within a period of one week. Till then, no auction shall take place. Entire appeal shall be decided within a period of eight weeks by the respondent. - HC
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TaxTMI 
TaxTMI 
of 4918 
