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 - It is not the duty of the appellant to know about the manufacturer of the goods when invoice contains all the details in terms of Rule 9(2) of CENVAT Credit Rules, 2004 - without investigating the allegation non receipt of input by the appellant is not sustainable and benefit of doubt goes in favor of the appellants.
CENVAT Credit - It is not the duty of the appellant to know about the manufacturer of the goods when invoice contains all the details in terms of Rule 9(2) of CENVAT Credit Rules, 2004 - without investigating the allegation non receipt of input by the appellant is not sustainable and benefit of doubt goes in favor of the appellants.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
