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...
Amends notification imposing anti-dumping duty on imports of 'Flexible Slabstock Polyol of molecular weight 3000-4000' originating in or exported from Singapore to change producer name from Shell Eastern Petroleum (Pte) Ltd to Shell Singapore Pte. Ltd. Pursuant to recommendation by Designated Authority that request falls within category of name change without altering basic nature of business.
Amends notification imposing anti-dumping duty on imports of 'Flexible Slabstock Polyol of molecular weight 3000-4000' originating in or exported from Singapore to change producer name from Shell Eastern Petroleum (Pte) Ltd to Shell Singapore Pte. Ltd. Pursuant to recommendation by Designated Authority that request falls within category of name change without altering basic nature of business.
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TaxTMI 
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