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...
Payment of tax, interest, penalty and other amounts. - Transfer of amount from one head to another and Power to impose restriction of utilization of ITC beyond certain limit - Section 49 of CGST Act, 2017 amended
Payment of tax, interest, penalty and other amounts. - Transfer of amount from one head to another and Power to impose restriction of utilization of ITC beyond certain limit - Section 49 of CGST Act, 2017 amended
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
