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...
Refund of CENVAT credit - Period of limitation for second refund application where the first application is within prescribed period of limitation - claiming CENVAT credit refund cannot be rejected on the ground that it is beyond one year from the relevant date
Refund of CENVAT credit - Period of limitation for second refund application where the first application is within prescribed period of limitation - claiming CENVAT credit refund cannot be rejected on the ground that it is beyond one year from the relevant date
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
