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...
If any amount is deposited during the proceedings of the demand case, refund shall arise only when the demand case is finally decided in favour of the assesse - in any case the date of deposit of service tax cannot be taken as relevant date in terms of Section 11B - AT
If any amount is deposited during the proceedings of the demand case, refund shall arise only when the demand case is finally decided in favour of the assesse - in any case the date of deposit of service tax cannot be taken as relevant date in terms of Section 11B - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
