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...
Provisional assessment - Rule 7 of the Central Excise Rule, 2002 does not provide for order of provisional assessment by the department and the said Rule deals with only the provisional assessment at the request of the assessee - AT
Provisional assessment - Rule 7 of the Central Excise Rule, 2002 does not provide for order of provisional assessment by the department and the said Rule deals with only the provisional assessment at the request of the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
