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 the service tax - Double payment of service tax - appellant have made first payment when there was no liability for them to pay - Period of limitation not applicable - Refund allowed - AT
Refund of the service tax - Double payment of service tax - appellant have made first payment when there was no liability for them to pay - Period of limitation not applicable - Refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
