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...
Refund of unutilized CENVAT credit - Section 11B of CEA - in the case of export of goods, the relevant date should be the date on which the export of goods was made and not the end of the quarter.
Refund of unutilized CENVAT credit - Section 11B of CEA - in the case of export of goods, the relevant date should be the date on which the export of goods was made and not the end of the quarter.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
