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...
Denial of Central excise registration - property was purchased by the assessee in auction - default of excise duty by the earlier registrant - registration allowed - AT
Denial of Central excise registration - property was purchased by the assessee in auction - default of excise duty by the earlier registrant - registration allowed - AT
Note: It is a system-generated summary and is for quick reference only.