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...
Non deposit of amount collected as service tax - it is necessary to lead more evidences by the appellant to substantiate their claim that the amount which was collected from the customers/clients were nothing, but contingency deposits and not service tax. - AT
Non deposit of amount collected as service tax - it is necessary to lead more evidences by the appellant to substantiate their claim that the amount which was collected from the customers/clients were nothing, but contingency deposits and not service tax. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
