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...
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The SC partly allowed the revenue's appeal, set aside the impugned CESTAT order and remitted the matter to CESTAT for fresh adjudication on merits. The Court found that CESTAT had addressed only one issue and that the impugned order reflected consideration of additional aspects beyond the narrow concession; consequently the revenue must be afforded an opportunity to adduce and plead its case regarding alleged nondisclosure/short payment of service tax on beneficiation/washing charges. The prior tribunal dismissal is disturbed to the extent indicated, and CESTAT is directed to rehear and decide afresh, permitting both parties to lead evidence and submissions on the taxed status of beneficiation charges.
The SC partly allowed the revenue's appeal, set aside the impugned CESTAT order and remitted the matter to CESTAT for fresh adjudication on merits. The Court found that CESTAT had addressed only one issue and that the impugned order reflected consideration of additional aspects beyond the narrow concession; consequently the revenue must be afforded an opportunity to adduce and plead its case regarding alleged nondisclosure/short payment of service tax on beneficiation/washing charges. The prior tribunal dismissal is disturbed to the extent indicated, and CESTAT is directed to rehear and decide afresh, permitting both parties to lead evidence and submissions on the taxed status of beneficiation charges.
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