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...
Benefit of exemption from GST - professional service in respect of maintenance of Accounts and allied items of work to the SSNNL - SSNNL carries out activity of water supply for domestic, industrial and commercial purpose which is entrusted to Municipality - the Maintenance of Accounts service has no anywhere concern with functions prescribed under clause 243G and 243W of the Constitution of India - Benefit of exemption not available - AAR
Benefit of exemption from GST - professional service in respect of maintenance of Accounts and allied items of work to the SSNNL - SSNNL carries out activity of water supply for domestic, industrial and commercial purpose which is entrusted to Municipality - the Maintenance of Accounts service has no anywhere concern with functions prescribed under clause 243G and 243W of the Constitution of India - Benefit of exemption not available - AAR
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