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...
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The SC disposed of the petition regarding classification of bicycle parts, specifically whether Chain Wheel and Free Wheel components qualify for import of CRCA and HR sheets under SION serial nos. C-50 to C-122. The Court noted that the High Court had not addressed the petitioner's principal argument, instead relying on the Canon India Pvt. Ltd. case. Without examining whether this contention was previously raised, the SC granted the petitioner liberty to return to the High Court by filing either a review application or other appropriate application so the High Court could properly consider the specific classification argument regarding bicycle parts.
The SC disposed of the petition regarding classification of bicycle parts, specifically whether Chain Wheel and Free Wheel components qualify for import of CRCA and HR sheets under SION serial nos. C-50 to C-122. The Court noted that the High Court had not addressed the petitioner's principal argument, instead relying on the Canon India Pvt. Ltd. case. Without examining whether this contention was previously raised, the SC granted the petitioner liberty to return to the High Court by filing either a review application or other appropriate application so the High Court could properly consider the specific classification argument regarding bicycle parts.
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