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...
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Providers of Rent-a-Cab/ Tour Operator services providers were under the impression that services provided to M/s. ONGC are not leviable to service tax. - fit for extending the benefit of Section 80 of the Finance Act, 1994 even if extended period is found applicable - penalty waived - AT
Providers of Rent-a-Cab/ Tour Operator services providers were under the impression that services provided to M/s. ONGC are not leviable to service tax. - fit for extending the benefit of Section 80 of the Finance Act, 1994 even if extended period is found applicable - penalty waived - AT
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