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...
GTA services - export of goods - Notification 14/07-ST - export invoice details could not be mentioned in respective lorry receipts. However, they are in a position to establish the link between the lorry receipt and the respective export invoices - refund allowed - AT
GTA services - export of goods - Notification 14/07-ST - export invoice details could not be mentioned in respective lorry receipts. However, they are in a position to establish the link between the lorry receipt and the respective export invoices - refund allowed - AT
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