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 alongwith the vehicle - Part B of the E-way not updated - specific case of the petitioner is that the value of goods (which are distinct and having separate HSN numbers) as per invoices is less than ₹ 50,000/- and therefore, there is no requirement of generation of E-way bills, going by Rule 138 of the CGST Rules, 2017 - Goods directed to be released subject to payment of tax and furnished bank guarantee - HC
Detention of goods alongwith the vehicle - Part B of the E-way not updated - specific case of the petitioner is that the value of goods (which are distinct and having separate HSN numbers) as per invoices is less than ₹ 50,000/- and therefore, there is no requirement of generation of E-way bills, going by Rule 138 of the CGST Rules, 2017 - Goods directed to be released subject to payment of tax and furnished bank guarantee - HC
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TaxTMI 
TaxTMI 
of 4918 
