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...
CENVAT Credit - Amendment to Rule 4 (1) CCRs prescribing a time limit for claiming Cenvat Credit will not apply to the consignments where the import took place prior to the date of the amendment and the deemed manufacture also happened prior to the amendment -the CVD will have to be adjusted against the CE duty settled as will the service tax paid on the input services
CENVAT Credit - Amendment to Rule 4 (1) CCRs prescribing a time limit for claiming Cenvat Credit will not apply to the consignments where the import took place prior to the date of the amendment and the deemed manufacture also happened prior to the amendment -the CVD will have to be adjusted against the CE duty settled as will the service tax paid on the input services
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
