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...
Service Tax on erection, commissioning and installation services -Noticee themselves did not get themselves registered in time, did not get themselves registered for all the taxable services rendered by them and even after getting registered, had not disclosed the actual facts to the department. - stay granted equal to 50%. - AT
Service Tax on erection, commissioning and installation services -Noticee themselves did not get themselves registered in time, did not get themselves registered for all the taxable services rendered by them and even after getting registered, had not disclosed the actual facts to the department. - stay granted equal to 50%. - AT
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