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...
Levy of GST - recoveries made from the employees towards providing canteen facility and towards providing bus transportation facility - the applicant is not liable to pay GST on the recoveries made from the employees towards providing canteen facility at subsidized rates. - GST would not be payable on the recoveries made from the employees towards providing bus transportation facility. - AAR
Levy of GST - recoveries made from the employees towards providing canteen facility and towards providing bus transportation facility - the applicant is not liable to pay GST on the recoveries made from the employees towards providing canteen facility at subsidized rates. - GST would not be payable on the recoveries made from the employees towards providing bus transportation facility. - AAR
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