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 - input services or not - commission paid to sales/ commission agents - the explanation inserted in Rule 2 (l) of Rules 2004 is declaratory in nature and has to be complied retrospectively - credit allowed.
CENVAT Credit - input services or not - commission paid to sales/ commission agents - the explanation inserted in Rule 2 (l) of Rules 2004 is declaratory in nature and has to be complied retrospectively - credit allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
