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...
Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no Service Tax liability arises - stay granted - AT
Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no Service Tax liability arises - stay granted - AT
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