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...
Refund of pre-deposit - predeposit was made under the head Excise Duty - the appellant never made any claim for refund under SVLDRS scheme - Both the authorities have misdirected in taking recourse Section 130 (2) ibid, which is, as seriously contended by the learned Consultant, is not applicable - the impugned order is set aside and the matter is restored to the file of the Adjudicating Authority to pass a fresh order in accordance with law, after affording reasonable opportunity to the appellant but, without going into the provisions of SVLDR Scheme - AT
Refund of pre-deposit - predeposit was made under the head Excise Duty - the appellant never made any claim for refund under SVLDRS scheme - Both the authorities have misdirected in taking recourse Section 130 (2) ibid, which is, as seriously contended by the learned Consultant, is not applicable - the impugned order is set aside and the matter is restored to the file of the Adjudicating Authority to pass a fresh order in accordance with law, after affording reasonable opportunity to the appellant but, without going into the provisions of SVLDR Scheme - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
