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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Arrest of person for default in payment of service tax - the show cause notice was issued subsequently, after arrest which is yet to be adjudicated upon. The hurry to arrest prima-facie amounts to a punitive measure, prejudging the issue - interim bail granted - HC
Arrest of person for default in payment of service tax - the show cause notice was issued subsequently, after arrest which is yet to be adjudicated upon. The hurry to arrest prima-facie amounts to a punitive measure, prejudging the issue - interim bail granted - HC
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