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...
Suspension of the customs broker licence - When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his findings on them. - there are no force in the submission that the Commissioner has pre-decided the issues - There is no ground to revoke the suspension of the Customs Broker Licence of the appellant at this stage - AT
Suspension of the customs broker licence - When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his findings on them. - there are no force in the submission that the Commissioner has pre-decided the issues - There is no ground to revoke the suspension of the Customs Broker Licence of the appellant at this stage - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
