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...
Reversal of Un-utilized CENVAT Credit - On being pointed out by the audit, the appellant immediately reversed the same. - the same would not attract any interest or penalty - AT
Reversal of Un-utilized CENVAT Credit - On being pointed out by the audit, the appellant immediately reversed the same. - the same would not attract any interest or penalty - AT
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