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...
When there are contra views on a particular issue, assessee cannot be attributed with a malafide intention and longer period of limitation would not be available - demand of service tax beyond one year set aside - AT
When there are contra views on a particular issue, assessee cannot be attributed with a malafide intention and longer period of limitation would not be available - demand of service tax beyond one year set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
