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...
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Classification of import goods - omega-6 fatty acid product, namely Lutalin - The Lutalin is classifiable under Heading 2309 and more specifically, under sub-heading 2309 90 90 of the First Schedule to the Customs Tariff Act, 1975.- AAR
Classification of import goods - omega-6 fatty acid product, namely Lutalin - The Lutalin is classifiable under Heading 2309 and more specifically, under sub-heading 2309 90 90 of the First Schedule to the Customs Tariff Act, 1975.- AAR
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