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...
Nature of Activity - sale or service? - leasing of generator - service of supply of tangible goods - assessee is registered with VAT department and paying VAT on this transaction - No service tax liability.
Nature of Activity - sale or service? - leasing of generator - service of supply of tangible goods - assessee is registered with VAT department and paying VAT on this transaction - No service tax liability.
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