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 - common inputs/input services - records have been lost by the department itself, in that circumstances, the benefit of doubt, the goods in favour of the assessee-appellant that they were maintaining separate records.
CENVAT Credit - common inputs/input services - records have been lost by the department itself, in that circumstances, the benefit of doubt, the goods in favour of the assessee-appellant that they were maintaining separate records.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
