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...
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Head office not registered as Input Service Distributor – Invoices issued by Service Provider in the name of Head Office registered in Delhi – There is no dispute about the eligibility of the Service covered under the invoices for Cenvat Credit. - Credit allowed - AT
Head office not registered as Input Service Distributor – Invoices issued by Service Provider in the name of Head Office registered in Delhi – There is no dispute about the eligibility of the Service covered under the invoices for Cenvat Credit. - Credit allowed - AT
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