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...
Refund of terminal excise duty already paid – When supplies were made against ICB, TED was exempted – Respondent failed to avail exemption for supplies - TED was paid by availing CENVAT Credit Account - DGFT directed to consider the refund application - HC
Refund of terminal excise duty already paid – When supplies were made against ICB, TED was exempted – Respondent failed to avail exemption for supplies - TED was paid by availing CENVAT Credit Account - DGFT directed to consider the refund application - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
