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...
On basis of which documents can CENVAT Credit be availed in respect of services provided by Government or a local authority. - CENVAT Credit may be availed on the basis of challan evidencing payment of Service Tax by the Service recipient
On basis of which documents can CENVAT Credit be availed in respect of services provided by Government or a local authority. - CENVAT Credit may be availed on the basis of challan evidencing payment of Service Tax by the Service recipient
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