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...
CENVAT credit - what is required to be seen is whether the services have been used directly or indirectly in relation to the output service. Under these circumstances, CENVAT credit has been used correctly and appeal has to be allowed. - AT
CENVAT credit - what is required to be seen is whether the services have been used directly or indirectly in relation to the output service. Under these circumstances, CENVAT credit has been used correctly and appeal has to be allowed. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
