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...
Input tax credit - false/forged VAT invoices issued by a dealer who has not deposited the tax and its registration was cancelled u/s 16(4) (g) of the Act - amount not deposited by the selling dealer - The issue raised in this petition has already been settled by this Court in more than one decision - no substantial question of law arises for consideration in this petition. - Decided against the revenue - HC
Input tax credit - false/forged VAT invoices issued by a dealer who has not deposited the tax and its registration was cancelled u/s 16(4) (g) of the Act - amount not deposited by the selling dealer - The issue raised in this petition has already been settled by this Court in more than one decision - no substantial question of law arises for consideration in this petition. - Decided against the revenue - HC
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TaxTMI 
TaxTMI 
of 4918 
