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...
Disallowance of CENVAT Credit - the centralized registration was granted subsequently - The department has not disputed that the input services were received at the branch office and further that they were utilised for providing output services - credit allowed - AT
Disallowance of CENVAT Credit - the centralized registration was granted subsequently - The department has not disputed that the input services were received at the branch office and further that they were utilised for providing output services - credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
