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...
As per notification No. 17/2009-ST, specific category of services of service provided under section 65(105)(zzb) of the Finance Act, 1994 are only eligible for refund. The category of services claimed as refund by assessee is not eligible for refund - AT
As per notification No. 17/2009-ST, specific category of services of service provided under section 65(105)(zzb) of the Finance Act, 1994 are only eligible for refund. The category of services claimed as refund by assessee is not eligible for refund - AT
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