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...
CENVAT Credit - invoices issued by the scrap dealers - Merely on the basis of the photocopies of documents whose original are not available which has been recovered from bushes in the godown of Scrap Dealers, the allegation is not sustainable against the appellants - there are several discrepancies in the investigation as well as in the adjudication. - Credit allowed.
CENVAT Credit - invoices issued by the scrap dealers - Merely on the basis of the photocopies of documents whose original are not available which has been recovered from bushes in the godown of Scrap Dealers, the allegation is not sustainable against the appellants - there are several discrepancies in the investigation as well as in the adjudication. - Credit allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
