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...
Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India - Integrated Goods and Services Tax (IGST) was payable during the period from 01.07.2017 to 31.01.2019 on supply of goods directly from the vendor’s premises (M/s. SPX Poland) located outside India in the non – taxable territory to the customer’s premises (M/s. BRAC, Bangladesh) located at another place outside India in the non-taxable territory, without such goods entering into India. - AAAR
Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India - Integrated Goods and Services Tax (IGST) was payable during the period from 01.07.2017 to 31.01.2019 on supply of goods directly from the vendor’s premises (M/s. SPX Poland) located outside India in the non – taxable territory to the customer’s premises (M/s. BRAC, Bangladesh) located at another place outside India in the non-taxable territory, without such goods entering into India. - AAAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
