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...
Appellant has reversed the credit and made good the wrongly availed credit along with interest thereon. - the provisions of Rule 8 of the Central Excise Rules, 2002 are not at all attracted - AT
Appellant has reversed the credit and made good the wrongly availed credit along with interest thereon. - the provisions of Rule 8 of the Central Excise Rules, 2002 are not at all attracted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
