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 TDS - TDS were deducted by the 2nd respondent herein u/s 51 of CGST/SGST Act but the petitioner was not extended credit against the above, by the respondents herein inspite of repeated reminders - Authorities directed to take decision in 3 weeks.
Refund of TDS - TDS were deducted by the 2nd respondent herein u/s 51 of CGST/SGST Act but the petitioner was not extended credit against the above, by the respondents herein inspite of repeated reminders - Authorities directed to take decision in 3 weeks.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
