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...
Option to avail Exemption Notification No.29/2004 or 30/2004 CE – yarn manufactured and cleared for export - Department cannot force the assessee to avail a particular exemption Notification. - stay granted - AT
Option to avail Exemption Notification No.29/2004 or 30/2004 CE – yarn manufactured and cleared for export - Department cannot force the assessee to avail a particular exemption Notification. - stay granted - AT
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