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 - Commissioner has not discussed at all as to how the consultancy services received from foreign service providers are not covered by the definition of 'input service' - matter remanded back - AT
Denial of CENVAT Credit - Commissioner has not discussed at all as to how the consultancy services received from foreign service providers are not covered by the definition of 'input service' - matter remanded back - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
