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 - CHA services - the appellant are eligible for availment of CENVAT Credit and which has been reversed by them under protest is liable to be refunded to them. - AT
CENVAT Credit - CHA services - the appellant are eligible for availment of CENVAT Credit and which has been reversed by them under protest is liable to be refunded to them. - AT
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