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...
CENVAT Credit - input services - Commercial and Industrial Construction Services - These are not related to ‘Commercial Construction Service’ rather they are input services received in the course of day-to-day running of the plant, operation and maintenance of STP plant, drain cleaning and scrap collection work, putting up of safety signage in the plant area and also for earth work and excavation work etc. at the ‘wet gas plant’ - Credit allowed - AT
CENVAT Credit - input services - Commercial and Industrial Construction Services - These are not related to ‘Commercial Construction Service’ rather they are input services received in the course of day-to-day running of the plant, operation and maintenance of STP plant, drain cleaning and scrap collection work, putting up of safety signage in the plant area and also for earth work and excavation work etc. at the ‘wet gas plant’ - Credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
