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...
Valuation of taxable service - value of taxable service includes gross amount chargeable to service tax and which also includes wages and the amount paid towards provident fund and employees state insurance realised from the customers - HC
Valuation of taxable service - value of taxable service includes gross amount chargeable to service tax and which also includes wages and the amount paid towards provident fund and employees state insurance realised from the customers - HC
Note: It is a system-generated summary and is for quick reference only.