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...
Cenvat credit denied - GI structures & catenary plate -even if the items falling under Chapter 7308 are used as part of the machinery falling under chapter 84, the same would have to be treated as capital goods. - AT
Cenvat credit denied - GI structures & catenary plate -even if the items falling under Chapter 7308 are used as part of the machinery falling under chapter 84, the same would have to be treated as capital goods. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
