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...
Availment of CENVAT Credit - Removal of goods as such without reversal of CENVAT Credit - Appellant failed to establish that the inputs received at their Unit-2 and had been utilized in or in relation to the manufacture of the final product - demand confirmed - AT
Availment of CENVAT Credit - Removal of goods as such without reversal of CENVAT Credit - Appellant failed to establish that the inputs received at their Unit-2 and had been utilized in or in relation to the manufacture of the final product - demand confirmed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
