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 transaction - giving the cylinders on lease - deemed sale or service - supply of tangible goods on lease basis with transfer of right to possession and effective control will go out of ambit of taxable services.
Nature of transaction - giving the cylinders on lease - deemed sale or service - supply of tangible goods on lease basis with transfer of right to possession and effective control will go out of ambit of taxable services.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
