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...
Area Based exemption - Notification No. 56/2002 CE dated 14.11.02 - When the entries were corrected in the Cenvat credit account and the differential amount was paid through PLA, the same would be refundable to the assessee - AT
Area Based exemption - Notification No. 56/2002 CE dated 14.11.02 - When the entries were corrected in the Cenvat credit account and the differential amount was paid through PLA, the same would be refundable to the assessee - AT
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