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...
Refund of reversed CENVAT credit - rejection of refund claim, which it is entitled to get by virtue as the order of this Tribunal, on the ground of unjust enrichment without any iota of proof of such unjust enrichment is erroneous
Refund of reversed CENVAT credit - rejection of refund claim, which it is entitled to get by virtue as the order of this Tribunal, on the ground of unjust enrichment without any iota of proof of such unjust enrichment is erroneous
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