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...
Notification amends Notification No. 45/2025-Customs by amending List 14 entry adding SBER Bank as eligible for import of gold under the existing exemption scheme; the insertion specifies temporal applicability from 25.06.2025 until 31.03.2026 and restricts imports to domestic consumption only, thereby extending duty and IGST relief to the named bank for that period.
Notification amends Notification No. 45/2025-Customs by amending List 14 entry adding SBER Bank as eligible for import of gold under the existing exemption scheme; the insertion specifies temporal applicability from 25.06.2025 until 31.03.2026 and restricts imports to domestic consumption only, thereby extending duty and IGST relief to the named bank for that period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
