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...
Cash Refund of unutilized CENVAT credit of 100% EOU - goods cleared to other EOU - export goods means only those goods which are to be taken out of India to a place outside India - with the insertion of Clause (1A) in Explanation 1 of Rule 5 of CCR cash refund is not permissible, however, the appellants are entitled to take the re-credit of the CENVAT and same will not lapse as per Section 142 of the CGST Act, 2017
Cash Refund of unutilized CENVAT credit of 100% EOU - goods cleared to other EOU - export goods means only those goods which are to be taken out of India to a place outside India - with the insertion of Clause (1A) in Explanation 1 of Rule 5 of CCR cash refund is not permissible, however, the appellants are entitled to take the re-credit of the CENVAT and same will not lapse as per Section 142 of the CGST Act, 2017
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
