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...
Jurisdiction to raise demand u/s 11A central excise - extended period of limitation - petitioner availed the benefit of the Duty Free Credit Entitlement (DFCE) scheme. - the petitioner claimed to be a manufacturer and obtained registration for the same, the adjudicating authority found the petitioner to be a trader - Issuance of SCN and order sustained.
Jurisdiction to raise demand u/s 11A central excise - extended period of limitation - petitioner availed the benefit of the Duty Free Credit Entitlement (DFCE) scheme. - the petitioner claimed to be a manufacturer and obtained registration for the same, the adjudicating authority found the petitioner to be a trader - Issuance of SCN and order sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
