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...
The Central Government, under the SEZ Act, amended Notification S.O. 3143(E) (10 July 2023) by substituting entries 5 and 6 to appoint two new members to the Visakhapatnam Special Economic Zone Authority: both are managing directors representing their respective private companies (one an oilfield warehouse and services firm; the other a tobacco manufacturing company). The amendment replaces the previously listed directors and is issued by the Department of Commerce pursuant to its statutory powers.
The Central Government, under the SEZ Act, amended Notification S.O. 3143(E) (10 July 2023) by substituting entries 5 and 6 to appoint two new members to the Visakhapatnam Special Economic Zone Authority: both are managing directors representing their respective private companies (one an oilfield warehouse and services firm; the other a tobacco manufacturing company). The amendment replaces the previously listed directors and is issued by the Department of Commerce pursuant to its statutory powers.
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