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 - duty paying documents - denial of cenvat credit on the allegation that all the duty paying documents were under the name of M/s Johnson Matthey Chemicals Pvt. Ltd. and not in the appellant’s name - credit allowed.
CENVAT Credit - duty paying documents - denial of cenvat credit on the allegation that all the duty paying documents were under the name of M/s Johnson Matthey Chemicals Pvt. Ltd. and not in the appellant’s name - credit allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
