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...
CENVAT Credit - there was no suppression, fraud, misstatement etc. with an intent to evade duty - supplementary invoices raised by M/s Maruti Udyog Ltd. have to be held as eligible document - credit allowed - AT
CENVAT Credit - there was no suppression, fraud, misstatement etc. with an intent to evade duty - supplementary invoices raised by M/s Maruti Udyog Ltd. have to be held as eligible document - credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
