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...
Validity demand of Customs Duty - non-application of mind while adjudicating the order - violation of principles of natural justice - As the order has been passed without taking into consideration the written submissions made by appellant, we find that the order has been passed without application of mind and needs to be sent back to the adjudicating authority for passing a speaking order taking into account all the submissions made. - AT
Validity demand of Customs Duty - non-application of mind while adjudicating the order - violation of principles of natural justice - As the order has been passed without taking into consideration the written submissions made by appellant, we find that the order has been passed without application of mind and needs to be sent back to the adjudicating authority for passing a speaking order taking into account all the submissions made. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
