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...
Mega Power project - Exemption to sub-contractor - the benefit of exemption cannot be denied to the appellant in the present case so long as they fulfil the terms and conditions of the exemption Notification - AT
Mega Power project - Exemption to sub-contractor - the benefit of exemption cannot be denied to the appellant in the present case so long as they fulfil the terms and conditions of the exemption Notification - AT
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