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...
Grant of regular Bail - wrongly claimed the relief of more than ₹ 80 crore - complaint u/s 132 of the CGST Act, 2017 r.w.s. 10 of the IGST Act - in view the serious nature and gravity of the offence and in view of the fact that the petitioner-accused has been charged with economic offence of huge magnitude - it is not a fit case entitled to the benefit of regular bail
Grant of regular Bail - wrongly claimed the relief of more than ₹ 80 crore - complaint u/s 132 of the CGST Act, 2017 r.w.s. 10 of the IGST Act - in view the serious nature and gravity of the offence and in view of the fact that the petitioner-accused has been charged with economic offence of huge magnitude - it is not a fit case entitled to the benefit of regular bail
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