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...
Classification of supply - Supply of goods or services - composite supply - activities undertaken for implementing various construction/ repair/ renovation/ addition/ alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority - on the basis of the two works contract, generalized view cannot be in respect of to any other work/ contract, by applying the same yard stick. - the consideration is in the form of grants and hence, it is held that the benefit of exemption is available to the applicant in respect of these two works. - AAR
Classification of supply - Supply of goods or services - composite supply - activities undertaken for implementing various construction/ repair/ renovation/ addition/ alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority - on the basis of the two works contract, generalized view cannot be in respect of to any other work/ contract, by applying the same yard stick. - the consideration is in the form of grants and hence, it is held that the benefit of exemption is available to the applicant in respect of these two works. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
