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...
Amendment of Central Excise Notification extends time period for submission of final Mega Power Project certificate from 120 months to 156 months. Clean Environment Cess exempted on excisable goods lying in stock as on 30th June 2017, subject to payment of appropriate GST Compensation Cess on supply of such goods on or after 1st July 2017.
Amendment of Central Excise Notification extends time period for submission of final Mega Power Project certificate from 120 months to 156 months. Clean Environment Cess exempted on excisable goods lying in stock as on 30th June 2017, subject to payment of appropriate GST Compensation Cess on supply of such goods on or after 1st July 2017.
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