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...
Return (re-payment) of erroneous refund with interest and penalty, if applicable - the same shall be re-credited to the Electronic Credit Ledger - New Sub-Rule (4B) - Rule 86 of the Central Goods and Services Tax Rules, 2017
Return (re-payment) of erroneous refund with interest and penalty, if applicable - the same shall be re-credited to the Electronic Credit Ledger - New Sub-Rule (4B) - Rule 86 of the Central Goods and Services Tax Rules, 2017
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
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