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 - Non-registration of Head Office as Input Service Distributor - Special provisions prevail over the general provisions and should be given full effect to - credit denied - AT
Cenvat Credit - Non-registration of Head Office as Input Service Distributor - Special provisions prevail over the general provisions and should be given full effect to - credit denied - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
