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...
Classification of goods - emulsified bitumen - Rate of tax - 12.5% or 4% - Assessee is held liable to a levy 4 per cent tax in terms of the Entry 16, Schedule 2, Part II of the Madhya Pradesh VAT Act for the purpose of levy of VAT for the relevant period. - SC
Classification of goods - emulsified bitumen - Rate of tax - 12.5% or 4% - Assessee is held liable to a levy 4 per cent tax in terms of the Entry 16, Schedule 2, Part II of the Madhya Pradesh VAT Act for the purpose of levy of VAT for the relevant period. - SC
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