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 refund claim - input services - Nexus with manufacturing activity - rent-a-cab service, air travel service and rent paid on office premises - Each activity is directly connected to the business of manufacture - refund allowed - AT
Denial of refund claim - input services - Nexus with manufacturing activity - rent-a-cab service, air travel service and rent paid on office premises - Each activity is directly connected to the business of manufacture - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
