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...
Issue of 'C' Form post introduction of GST - purchase of HSD on concessional rate of tax at 2% - Department directed to allow access to the website and download 'C' Forms, in any case shall not be more than 5 working days from the date of receipt of a copy of this order.
Issue of 'C' Form post introduction of GST - purchase of HSD on concessional rate of tax at 2% - Department directed to allow access to the website and download 'C' Forms, in any case shall not be more than 5 working days from the date of receipt of a copy of this order.
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