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...
Availment of CENVAT credit - the contention of the appellant that they were not aware the nature of scarp procured by them but blindly believed what the supplier stated is difficult to accept. - AT
Availment of CENVAT credit - the contention of the appellant that they were not aware the nature of scarp procured by them but blindly believed what the supplier stated is difficult to accept. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
