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...
Penalty - reversal of CENVAT credit when manufactured goods if exempt - The question of imposition of penalty also does not arise when admittedly the amount of cenvat credit availed is lying unutilised till date in the assessee’s account
Penalty - reversal of CENVAT credit when manufactured goods if exempt - The question of imposition of penalty also does not arise when admittedly the amount of cenvat credit availed is lying unutilised till date in the assessee’s account
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
