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...
Composite contract for Sale and service - value of a transaction which is liable to or has been assessed to levy of sales tax must be considered outside the scope of the taxable value for the purpose of levy of Service Tax - stay granted - AT
Composite contract for Sale and service - value of a transaction which is liable to or has been assessed to levy of sales tax must be considered outside the scope of the taxable value for the purpose of levy of Service Tax - stay granted - AT
Note: It is a system-generated summary and is for quick reference only.