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...
The government notifies that appeals to the GST Appellate Tribunal may be filed up to 30 June 2026 for all cases where the impugned order was communicated before 1 April 2026; for orders communicated on or after 1 April 2026, the time limit for filing appeals is fixed at three months from the date of communication of the order.
The government notifies that appeals to the GST Appellate Tribunal may be filed up to 30 June 2026 for all cases where the impugned order was communicated before 1 April 2026; for orders communicated on or after 1 April 2026, the time limit for filing appeals is fixed at three months from the date of communication of the order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
