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...
Cenvat credit on capital goods - assessee availed 100% credit in the first year itself instead of 50% - in credit remained non utilized no prejudice caused to revenue - HC
Cenvat credit on capital goods - assessee availed 100% credit in the first year itself instead of 50% - in credit remained non utilized no prejudice caused to revenue - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
