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...
100% CENVAT Credit availed on capital goods in the same year - removal as such or not - capital goods which were put to use and when cleared from the factory, would be eligible to the balance 50% of CENVAT credit in the same year - AT
100% CENVAT Credit availed on capital goods in the same year - removal as such or not - capital goods which were put to use and when cleared from the factory, would be eligible to the balance 50% of CENVAT credit in the same year - AT
Note: It is a system-generated summary and is for quick reference only.