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...
Permission for clearance and loading of Non-Basmati Rice - Restriction on export - The respondent No. 2-authority ought to have permitted the petitioners to export the cargo of the remaining 13,500 metric tons of Non-Basmati Rice with regard to ten shipping bills which were already filed prior to issuance of notification no. 20 of 2023 dated 20.07.2023. - HC
Permission for clearance and loading of Non-Basmati Rice - Restriction on export - The respondent No. 2-authority ought to have permitted the petitioners to export the cargo of the remaining 13,500 metric tons of Non-Basmati Rice with regard to ten shipping bills which were already filed prior to issuance of notification no. 20 of 2023 dated 20.07.2023. - HC
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