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...
Availment of CENVAT Credit - supplementary invoices - CENVAT Credit taken by the Appellant on the strength of supplementary invoice issued by their sister unit cannot be denied and demand of duty alongwith interest and penalty cannot be sustained - AT
Availment of CENVAT Credit - supplementary invoices - CENVAT Credit taken by the Appellant on the strength of supplementary invoice issued by their sister unit cannot be denied and demand of duty alongwith interest and penalty cannot be sustained - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
