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...
CENVAT Credit - input services - services were performed after the place of removal – Assessee was entitled to avail input service credit on the services availed by them in the course of their business of manufacturing - AT
CENVAT Credit - input services - services were performed after the place of removal – Assessee was entitled to avail input service credit on the services availed by them in the course of their business of manufacturing - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
