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...
Denial of CENVAT Credit - the expenditure on training, printing and stationery could not satisfy as to relevancy thereof to the manufacture activity. Therefore, no CENVAT credit on these two items shall be allowed - AT
Denial of CENVAT Credit - the expenditure on training, printing and stationery could not satisfy as to relevancy thereof to the manufacture activity. Therefore, no CENVAT credit on these two items shall be allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
