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...
Refund Claim on Input Service - Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there was no bar in Notification No. 5/2006-C.E. (N.T.) in granting refund of credit accumulated in the past period in subsequent quarter - AT
Refund Claim on Input Service - Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there was no bar in Notification No. 5/2006-C.E. (N.T.) in granting refund of credit accumulated in the past period in subsequent quarter - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
