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...
HC allowed petition for restoration of cancelled GST registration. Petitioner required to comply with statutory obligation of paying GST. Respondent directed to intimate petitioner about outstanding statutory dues till date of cancellation for reconsideration of revocation of cancelled registration.
HC allowed petition for restoration of cancelled GST registration. Petitioner required to comply with statutory obligation of paying GST. Respondent directed to intimate petitioner about outstanding statutory dues till date of cancellation for reconsideration of revocation of cancelled registration.
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TaxTMI 
TaxTMI 
of 4918 
