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...
Construction services - challenge to the levy on the ground that the Parliament cannot impose service tax on material or goods used in execution of works/composite contract - levy of service tax upheld - HC
Construction services - challenge to the levy on the ground that the Parliament cannot impose service tax on material or goods used in execution of works/composite contract - levy of service tax upheld - HC
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