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...
Accreditation activity to recognise the competence of laboratories as to whether international standards are applied in developing the management system for quality and technical operations prima facie liable to service tax..... - AT
Accreditation activity to recognise the competence of laboratories as to whether international standards are applied in developing the management system for quality and technical operations prima facie liable to service tax..... - AT
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