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...
Validity of order of adjudicating authority – the preliminary objection of no finding given by the revisionary authority on the issues raised in revisionary show cause notice is upheld. - Revenue directed to refund the amount deposited by the appellant’s during the investigation stage - AT
Validity of order of adjudicating authority – the preliminary objection of no finding given by the revisionary authority on the issues raised in revisionary show cause notice is upheld. - Revenue directed to refund the amount deposited by the appellant’s during the investigation stage - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
