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...
Detention of goods - Section 129 of the GST Act - the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention - the detention cannot be said to be unjustified.
Detention of goods - Section 129 of the GST Act - the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention - the detention cannot be said to be unjustified.
Note: It is a system-generated summary and is for quick reference only.