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...
Eligibility for cenvat credit - Sweet on paste used to reduce the abrasion of machinery – the SOP has to be treated as an input and hence would be eligible for Cenvat credit - AT
Eligibility for cenvat credit - Sweet on paste used to reduce the abrasion of machinery – the SOP has to be treated as an input and hence would be eligible for Cenvat credit - AT
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