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...
Whether Cenvat Credit availed by the appellant with respect to CHA services for export of goods, courier services and air travel services availed in connection with the export of goods and business is admissible or not - credit allowed - AT
Whether Cenvat Credit availed by the appellant with respect to CHA services for export of goods, courier services and air travel services availed in connection with the export of goods and business is admissible or not - credit allowed - AT
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