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...
Recovery of duty draw back excise portion granted earlier to the merchant exporter on the gound that manufacture has got the refund of cenvat credit - no liability could be confirmed for past periods based on Circulars which were in the knowledge of the department and which were not implemented. - AT
Recovery of duty draw back excise portion granted earlier to the merchant exporter on the gound that manufacture has got the refund of cenvat credit - no liability could be confirmed for past periods based on Circulars which were in the knowledge of the department and which were not implemented. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
