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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Input tax credit - transitional credit - entering the details in wrong column of GST-Tran-1 form - His only grievance is that he is being denied the benefit of input tax credit for having entered the details in wrong column. - Concerned officer of the GST Department directed to verify the facts - HC
Input tax credit - transitional credit - entering the details in wrong column of GST-Tran-1 form - His only grievance is that he is being denied the benefit of input tax credit for having entered the details in wrong column. - Concerned officer of the GST Department directed to verify the facts - HC
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