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...
Vitamin pre-mixes imported goods classification dispute under Customs Tariff Act, 1975 - whether classifiable under heading 29.36 or 23.09. High Court set aside impugned order dated 8th July 2022, remanded matter for fresh consideration. Respondent directed to pass reasoned order by 15th October 2024 after personal hearing of appellant, allowing written submissions within 3 working days post hearing. Appeal disposed.
Vitamin pre-mixes imported goods classification dispute under Customs Tariff Act, 1975 - whether classifiable under heading 29.36 or 23.09. High Court set aside impugned order dated 8th July 2022, remanded matter for fresh consideration. Respondent directed to pass reasoned order by 15th October 2024 after personal hearing of appellant, allowing written submissions within 3 working days post hearing. Appeal disposed.
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