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...
Levy of service tax - to state that the right to sell eatables and collect empty bottles is a statutory right is an absurd proposition, which cannot be accepted - ervice tax would be leviable as long as the activity undertaken falls within the scope of taxable service as defined.
Levy of service tax - to state that the right to sell eatables and collect empty bottles is a statutory right is an absurd proposition, which cannot be accepted - ervice tax would be leviable as long as the activity undertaken falls within the scope of taxable service as defined.
Note: It is a system-generated summary and is for quick reference only.