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 service - GTA - place of removal - the service tax paid on the freight by the assessee for transportation of goods from the factory to the selling agent’s place during the relevant period, is available as Cenvat Credit.
CENVAT Credit - input service - GTA - place of removal - the service tax paid on the freight by the assessee for transportation of goods from the factory to the selling agent’s place during the relevant period, is available as Cenvat Credit.
Note: It is a system-generated summary and is for quick reference only.