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...
Liability of Service Tax - scope of the work order indicates a specific job of welding and gas cutting to be undertaken by the appellant - appellant is required to supply only the manpower - demand set aside - AT
Liability of Service Tax - scope of the work order indicates a specific job of welding and gas cutting to be undertaken by the appellant - appellant is required to supply only the manpower - demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.