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...
Denial of CENVAT Credit - credit on the xerox copy of the bill of entry - the original bill of entry is with the Customs authorities and they have refused to return the same to the appellant. In such situation, the appellant is not at fault for not producing the same. - AT
Denial of CENVAT Credit - credit on the xerox copy of the bill of entry - the original bill of entry is with the Customs authorities and they have refused to return the same to the appellant. In such situation, the appellant is not at fault for not producing the same. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
