Periodic issuance of CAS-4 certificates within the prescribed deadline ensures timely provisional assessment finalization thereafter. Requirement that a CAS-4 certificate for a financial year ending 31 March must be issued by 31 December of the subsequent financial year; cost of production of captively consumed goods must follow CAS, and assessing officers shall finalize provisional assessments expeditiously after receipt of the CAS-4 certificate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Periodic issuance of CAS-4 certificates within the prescribed deadline ensures timely provisional assessment finalization thereafter.
Requirement that a CAS-4 certificate for a financial year ending 31 March must be issued by 31 December of the subsequent financial year; cost of production of captively consumed goods must follow CAS, and assessing officers shall finalize provisional assessments expeditiously after receipt of the CAS-4 certificate.
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