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...
CENVAT credit - the appellant had availed credit on construction services which were availed for constructing warehouse - whether the appellant is eligible for credit availed on construction services? - The period involved is prior to 1.4.2011 - credit allowed - AT
CENVAT credit - the appellant had availed credit on construction services which were availed for constructing warehouse - whether the appellant is eligible for credit availed on construction services? - The period involved is prior to 1.4.2011 - credit allowed - AT
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