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...
Imported 'Aluminium Formwork Materials' classified under CTH 76109090, not CTH 84806000. Not a mould under Chapter 84 exclusion for structures. Entitled to exemption under Notification No. 152/2009-Cus S.No. 610 as import from Republic of Korea. Denial of notification benefit set aside for lack of reasons. Appeal allowed by CESTAT.
Imported 'Aluminium Formwork Materials' classified under CTH 76109090, not CTH 84806000. Not a mould under Chapter 84 exclusion for structures. Entitled to exemption under Notification No. 152/2009-Cus S.No. 610 as import from Republic of Korea. Denial of notification benefit set aside for lack of reasons. Appeal allowed by CESTAT.
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