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...
Remission of Central Excise duty on storage loss of molasses - losses up to 2% - there is no evidence indicating clearance of molasses, remission of duty is required to be granted to the appellant - AT
Remission of Central Excise duty on storage loss of molasses - losses up to 2% - there is no evidence indicating clearance of molasses, remission of duty is required to be granted to the appellant - AT
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