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...
Classification of goods - rate of GST - parboiling and drier plant - part of rice milling machinery or not - Parboiling and Drying plant is classified under HSN 8419 - Taxable at the rate of 18% of GST - AAR
Classification of goods - rate of GST - parboiling and drier plant - part of rice milling machinery or not - Parboiling and Drying plant is classified under HSN 8419 - Taxable at the rate of 18% of GST - AAR
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