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 refund claim - SEZ developers - the intention of legislation was that if any service tax has been paid by unit which was not required to pay service tax does not mean is not is entitled for refund claim. - AT
Denial of refund claim - SEZ developers - the intention of legislation was that if any service tax has been paid by unit which was not required to pay service tax does not mean is not is entitled for refund claim. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
