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...
BCD exemption extended until 31st March 2026 for goods covered in notifications relating to motion picture/gaming software, machinery for fuel cell/non-conventional power plants, castor oil cake from SEZs, artworks/antiques, precious stones on approval basis, copper cathodes/wire bars, gold/silver from copper anode slime, goods for export orders. BCD exemption extended until 31st March 2029 for goods exported for display, warranty replacements, foodstuffs/gifts for foreigners, firearms for shooters, relief goods, aids for blind/deaf, repair goods, defense/security imports, R&D equipment, semiconductor wafer machinery, aircraft parts, artworks/antiques, medicines under patient assistance programs, IT/electronics goods. End dates removed for exemptions on specified goods under Central Excise Act, effective additional duty rates for Chapter 27 goods, instructional materials, pedagogic materials.
BCD exemption extended until 31st March 2026 for goods covered in notifications relating to motion picture/gaming software, machinery for fuel cell/non-conventional power plants, castor oil cake from SEZs, artworks/antiques, precious stones on approval basis, copper cathodes/wire bars, gold/silver from copper anode slime, goods for export orders. BCD exemption extended until 31st March 2029 for goods exported for display, warranty replacements, foodstuffs/gifts for foreigners, firearms for shooters, relief goods, aids for blind/deaf, repair goods, defense/security imports, R&D equipment, semiconductor wafer machinery, aircraft parts, artworks/antiques, medicines under patient assistance programs, IT/electronics goods. End dates removed for exemptions on specified goods under Central Excise Act, effective additional duty rates for Chapter 27 goods, instructional materials, pedagogic materials.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
