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...
Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details required for all category of refund claims, Additional details in case of the refund of accumulated ITC and IGST, Additional details in case of refund deemed export, Additions details in case of refund of excess balance in cash register, Additions details in case of refund of all other cases
Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details required for all category of refund claims, Additional details in case of the refund of accumulated ITC and IGST, Additional details in case of refund deemed export, Additions details in case of refund of excess balance in cash register, Additions details in case of refund of all other cases
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
