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...
An anti-dumping duty was imposed on certain hydrofluorocarbon blends imported from a specified country after findings of dumping and injury to domestic industry. The designated authority received a request from an exporter to change its name in the final findings without altering the nature of the business. The authority approved this name change and recommended amending the original notification to reflect the new exporter name. Consequently, the government amended the anti-dumping duty notification to substitute the exporter's former name with the new name, maintaining all other provisions unchanged.
An anti-dumping duty was imposed on certain hydrofluorocarbon blends imported from a specified country after findings of dumping and injury to domestic industry. The designated authority received a request from an exporter to change its name in the final findings without altering the nature of the business. The authority approved this name change and recommended amending the original notification to reflect the new exporter name. Consequently, the government amended the anti-dumping duty notification to substitute the exporter's former name with the new name, maintaining all other provisions unchanged.
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TaxTMI 
TaxTMI 
of 4918 
