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...
Adjustment of amount of service tax paid against the demand of Central Excise duty - taxability of developing charges received for moulds - While demanding Central Excise duty appellants are eligible for adjustment of amount already paid as service tax.
Adjustment of amount of service tax paid against the demand of Central Excise duty - taxability of developing charges received for moulds - While demanding Central Excise duty appellants are eligible for adjustment of amount already paid as service tax.
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