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...
Claim of refund - valuation - whether refund of VAT and interest received from the banks are not liable to be tax as duty of excise - any amount paid by the appellant shall be deposit made by them with the department although, the same has not paid under protest - refund allowed - AT
Claim of refund - valuation - whether refund of VAT and interest received from the banks are not liable to be tax as duty of excise - any amount paid by the appellant shall be deposit made by them with the department although, the same has not paid under protest - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
