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...
Interim protection from arrest during a GST investigation was granted to a person summoned in connection with alleged GST and input tax credit fraud. The investigating side confirmed that the relevant notices required attendance for interrogation and did not authorise arrest. The person was therefore directed to appear before the Investigating Officer in accordance with the notices, while receiving protection from arrest in the related criminal proceedings. The protection was limited to facilitating interrogation under the issued notices.
Interim protection from arrest during a GST investigation was granted to a person summoned in connection with alleged GST and input tax credit fraud. The investigating side confirmed that the relevant notices required attendance for interrogation and did not authorise arrest. The person was therefore directed to appear before the Investigating Officer in accordance with the notices, while receiving protection from arrest in the related criminal proceedings. The protection was limited to facilitating interrogation under the issued notices.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
