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...
CENVAT Credit - Goods Transport Agency services for outward transportation of goods beyond the place of removal is eligible within the meaning of ‘input service’ as defined under CCR,2004 - not eligible in view of the amended definition of “input service” w.e.f. 01.03.2008 and also in the light of judgment of the Supreme Court
CENVAT Credit - Goods Transport Agency services for outward transportation of goods beyond the place of removal is eligible within the meaning of ‘input service’ as defined under CCR,2004 - not eligible in view of the amended definition of “input service” w.e.f. 01.03.2008 and also in the light of judgment of the Supreme Court
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TaxTMI 
TaxTMI 
of 4918 
