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...
Denial of cenvat credit - whether CVD credit availed by the appellant on T.R.6 challan is a valid documents for availing the credit of CVD paid by the appellant on the Jumbo Rolls purchased through auction from Customs - Held Yes - AT
Denial of cenvat credit - whether CVD credit availed by the appellant on T.R.6 challan is a valid documents for availing the credit of CVD paid by the appellant on the Jumbo Rolls purchased through auction from Customs - Held Yes - AT
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