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...
Waiver of the interest levied on late filling of GST return for the specified (four) registered person. - The table provided in the notification delineates the class of registered persons, the respective months of non-compliance, and the period for which interest is to be 'Nil'. Noteworthy is the meticulous detailing, specifying the GSTINs of the registered persons affected along with the months and periods concerned.
Waiver of the interest levied on late filling of GST return for the specified (four) registered person. - The table provided in the notification delineates the class of registered persons, the respective months of non-compliance, and the period for which interest is to be 'Nil'. Noteworthy is the meticulous detailing, specifying the GSTINs of the registered persons affected along with the months and periods concerned.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
