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...
Requirement of obtaining HSN Codes at the time of obtaining registration - Pan Masala and Tobacco products Trading - the benefit of the Composition Scheme u/s 10 of the GST Act. 2017 shall not be available to the applicant. - The case of the applicant is fully and squarely covered under the restrictive condition of Section 10(2)(b) and 10(2)(e) - AAR
Requirement of obtaining HSN Codes at the time of obtaining registration - Pan Masala and Tobacco products Trading - the benefit of the Composition Scheme u/s 10 of the GST Act. 2017 shall not be available to the applicant. - The case of the applicant is fully and squarely covered under the restrictive condition of Section 10(2)(b) and 10(2)(e) - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
