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...
Maintainability of Appeal - Appropriate forum - matter relates to the valuation of a car which was imported - The High Court held that the appeal was not maintainable before it due to the clear bar on entertaining appeals concerning the valuation of imported goods. Therefore, the High Court dismissed the appeal.
Maintainability of Appeal - Appropriate forum - matter relates to the valuation of a car which was imported - The High Court held that the appeal was not maintainable before it due to the clear bar on entertaining appeals concerning the valuation of imported goods. Therefore, the High Court dismissed the appeal.
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TaxTMI 
TaxTMI 
of 4918 
