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...
Levy of service tax - managing car and two wheeler parking in a public place while serving public - petitioner is rendering public services, therefore, service tax is payable. - Not entitled for exemption - HC
Levy of service tax - managing car and two wheeler parking in a public place while serving public - petitioner is rendering public services, therefore, service tax is payable. - Not entitled for exemption - HC
Note: It is a system-generated summary and is for quick reference only.