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...
Imposition of penalty u/s 78 - if the appellant have paid the service tax they are entitled to take credit of the same, it cannot be said that by suppressing the fact that the appellants are going to get extra benefit on account suppression. - No penalty u/s 78 - AT
Imposition of penalty u/s 78 - if the appellant have paid the service tax they are entitled to take credit of the same, it cannot be said that by suppressing the fact that the appellants are going to get extra benefit on account suppression. - No penalty u/s 78 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
