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...
Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised - Rule 96B of the Central Goods and Services Tax Rules, 2017
Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised - Rule 96B of the Central Goods and Services Tax Rules, 2017
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
