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...
Classification of services - supply of manpower services or not - an agreement for execution of various works for the principal–CPP wherein payment for such work is based on the volume of the work executed and not according to the number of workman deployed - discharged of ESI Act and EPF by the principal does not lead to the inevitable conclusion that the appellant has supplied labourers - SCN not maintainable
Classification of services - supply of manpower services or not - an agreement for execution of various works for the principal–CPP wherein payment for such work is based on the volume of the work executed and not according to the number of workman deployed - discharged of ESI Act and EPF by the principal does not lead to the inevitable conclusion that the appellant has supplied labourers - SCN not maintainable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
