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...
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Export of Service or not - design & Development services provided by Lear India to Lear entities situated abroad - OIDAR services or not - this authority cannot admit the application in respect of this question because the question raised in the application is already pending before the department.
Export of Service or not - design & Development services provided by Lear India to Lear entities situated abroad - OIDAR services or not - this authority cannot admit the application in respect of this question because the question raised in the application is already pending before the department.
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