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...
Refund - services wholly consumed within SEZ - even though there is no necessity to discharge service tax liability, it was held that this does not mean that in a case where service tax has been paid, assessee is not eligible for refund - AT
Refund - services wholly consumed within SEZ - even though there is no necessity to discharge service tax liability, it was held that this does not mean that in a case where service tax has been paid, assessee is not eligible for refund - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
