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...
Government of India issued an immediate directive closing the Integrated Check Post Attari on the India-Pakistan border in Punjab following a terrorist attack on tourists in Pahalgam on 22 April 2025. The closure applies to all incoming and outgoing passengers and goods movement, effective immediately. Individuals with valid border crossing endorsements are permitted to return through the route before 01 May 2025. The decision was made in response to identified cross-border security threats, reflecting a significant national security measure implemented by MHA and Customs authorities to mitigate potential terrorist infiltration risks.
Government of India issued an immediate directive closing the Integrated Check Post Attari on the India-Pakistan border in Punjab following a terrorist attack on tourists in Pahalgam on 22 April 2025. The closure applies to all incoming and outgoing passengers and goods movement, effective immediately. Individuals with valid border crossing endorsements are permitted to return through the route before 01 May 2025. The decision was made in response to identified cross-border security threats, reflecting a significant national security measure implemented by MHA and Customs authorities to mitigate potential terrorist infiltration risks.
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TaxTMI 
TaxTMI 
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