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...
CENVAT credit - vehicles - the receipt of inputs has been denied only on the ground of the vehicles were not capable of transportation of goods - revenue failed to prove its case beyond doubt, demand set aside - AT
CENVAT credit - vehicles - the receipt of inputs has been denied only on the ground of the vehicles were not capable of transportation of goods - revenue failed to prove its case beyond doubt, demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
