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...
Amendment inserts a new entry (d) "Bhogapuram" into the Table against serial no. 2 for Andhra Pradesh in Notification No. 61/94-Customs (N.T.), thereby designating Bhogapuram as a customs airport site; operative effect: Bhogapuram is authorized for the unloading of imported goods and the loading of export goods (or any class thereof), enabling customs control and permitted import/export operations at that location.
Amendment inserts a new entry (d) "Bhogapuram" into the Table against serial no. 2 for Andhra Pradesh in Notification No. 61/94-Customs (N.T.), thereby designating Bhogapuram as a customs airport site; operative effect: Bhogapuram is authorized for the unloading of imported goods and the loading of export goods (or any class thereof), enabling customs control and permitted import/export operations at that location.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
