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...
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Liability of service tax - sob-contractor - payment of service tax by the main contractor - appellant revenue has not been able to point out any error or illegality in the findings recorded by the Tribunal in allowing the appeal of the assessee.
Liability of service tax - sob-contractor - payment of service tax by the main contractor - appellant revenue has not been able to point out any error or illegality in the findings recorded by the Tribunal in allowing the appeal of the assessee.
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