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...
CENVAT Credit - capital goods - appellant availed 100% credit in first year - Revenue has grossly erred in invoking extended period of limitation even after being satisfied that it was the case of revenue neutrality.
CENVAT Credit - capital goods - appellant availed 100% credit in first year - Revenue has grossly erred in invoking extended period of limitation even after being satisfied that it was the case of revenue neutrality.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
