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...
Cenvat Credit - Input services - Commission paid to the foreign agents - whether the manufacturer is entitled for credit in respect of credit of Service Tax paid on commission agents service. - Prima facie case is against the assessee - AT
Cenvat Credit - Input services - Commission paid to the foreign agents - whether the manufacturer is entitled for credit in respect of credit of Service Tax paid on commission agents service. - Prima facie case is against the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
