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...
Exemption from GST - State Examination / Education Board - The applicant is eligible to claim exemption benefit, in respect of services supplied for the exams mentioned at Sr.No.9 to 15 of the list of exams - However, no such exemption is available in respect of services supplied for the exams mentioned at Sr.No.1 to 8 and 16 to 23 of the list - AAR
Exemption from GST - State Examination / Education Board - The applicant is eligible to claim exemption benefit, in respect of services supplied for the exams mentioned at Sr.No.9 to 15 of the list of exams - However, no such exemption is available in respect of services supplied for the exams mentioned at Sr.No.1 to 8 and 16 to 23 of the list - AAR
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