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 Cenvat Credit - Charges of availing Cenvat credit merely on the basis of invoices without physical receiving any material - As investigation is deficient and no corroborative evidence have been produced by the Revenue on record, demand set aside - AT
Denial of Cenvat Credit - Charges of availing Cenvat credit merely on the basis of invoices without physical receiving any material - As investigation is deficient and no corroborative evidence have been produced by the Revenue on record, demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
