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...
Service tax under the category, ‘Works Contract’ - Date of levy - stay - Appellant’s claim of the project being covered under works contract from 01.06.2007 is bonafide belief carried by the appellant - AT
Service tax under the category, ‘Works Contract’ - Date of levy - stay - Appellant’s claim of the project being covered under works contract from 01.06.2007 is bonafide belief carried by the appellant - AT
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