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...
Benefit of exemption from GST - grant-in-aid or not - use and construction of toilets - use of toilets may be exempted but the construction of toilets is not covered under Service Code heading 9994 or in the Service description given in S. No. 76 of the Notification No. 12/2017.
Benefit of exemption from GST - grant-in-aid or not - use and construction of toilets - use of toilets may be exempted but the construction of toilets is not covered under Service Code heading 9994 or in the Service description given in S. No. 76 of the Notification No. 12/2017.
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