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...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Classification of services - Manpower Recruitment and supply services or not - the workers who are taken by the appellant for executing the work order are under the control of the appellant and not under M/s. Caltex Gas India (P) Ltd. - the nature of activity does not fall within the definition of manpower recruitment and supply service
Classification of services - Manpower Recruitment and supply services or not - the workers who are taken by the appellant for executing the work order are under the control of the appellant and not under M/s. Caltex Gas India (P) Ltd. - the nature of activity does not fall within the definition of manpower recruitment and supply service
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
