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 - leftover of packing material - exempt goods or not - Rule 6 (3)(1) of CCR 2004 - these goods is not at all sufficient to hold the same to be called as the manufactured good of the Appellant. - AT
CENVAT Credit - leftover of packing material - exempt goods or not - Rule 6 (3)(1) of CCR 2004 - these goods is not at all sufficient to hold the same to be called as the manufactured good of the Appellant. - AT
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