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...
The appellant is paying service tax from Mumbai main office in respect of all the branch offices and, therefore, nothing wrong in taking cenvat credit just because the invoices are in the name of branch offices - AT
The appellant is paying service tax from Mumbai main office in respect of all the branch offices and, therefore, nothing wrong in taking cenvat credit just because the invoices are in the name of branch offices - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
