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 on invoices issued by a registered depot of the manufacturer of inputs - The case of the revenue was that there was no evidence of the amounts of duty shown in the depot invoices having been paid by the manufacturer - Credit allowed. - AT
CENVAT credit on invoices issued by a registered depot of the manufacturer of inputs - The case of the revenue was that there was no evidence of the amounts of duty shown in the depot invoices having been paid by the manufacturer - Credit allowed. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
