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...
Disallowance of CENVAT Credit - the invoices in question are not in the name of the appellant. Hence, the appellant is not entitled to avail the credit - reversal of credit is justified - HC
Disallowance of CENVAT Credit - the invoices in question are not in the name of the appellant. Hence, the appellant is not entitled to avail the credit - reversal of credit is justified - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
