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...
SSI Exemption - appellant’s taxability on the services rendered as a sub-contractor is not in dispute but the liability has been discharged by the main contractor - the amount is liable to be included in the gross turnover.
SSI Exemption - appellant’s taxability on the services rendered as a sub-contractor is not in dispute but the liability has been discharged by the main contractor - the amount is liable to be included in the gross turnover.
Note: It is a system-generated summary and is for quick reference only.