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...
Amendment to the List 34A and List 34B in the Appendix to the Table of Notification No. 50/2017-Customs dated 30.06.2017 - The amendments primarily focus on updating the list of authorized banks for handling specified customs transactions and operations, particularly in relation to the exemption of gold or silver imports from IGST.
Amendment to the List 34A and List 34B in the Appendix to the Table of Notification No. 50/2017-Customs dated 30.06.2017 - The amendments primarily focus on updating the list of authorized banks for handling specified customs transactions and operations, particularly in relation to the exemption of gold or silver imports from IGST.
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