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...
Job work of converting rounds into handles which are a part of scaffolding - the activity of the appellant cannot be treated as Business Auxiliary Services (production of goods not amounting to manufacture) - AT
Job work of converting rounds into handles which are a part of scaffolding - the activity of the appellant cannot be treated as Business Auxiliary Services (production of goods not amounting to manufacture) - AT
Note: It is a system-generated summary and is for quick reference only.