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...
Import of services - associated enterprises - though the services were provided period prior to 18.04.2006 when Section 66A had been introduced but payment was made after 18.4.2006 - Demand of service tax on the basis of date of payment is not valid - AT
Import of services - associated enterprises - though the services were provided period prior to 18.04.2006 when Section 66A had been introduced but payment was made after 18.4.2006 - Demand of service tax on the basis of date of payment is not valid - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
