Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Damaged guar gum inventory valued under Accounting Standard-2 at cost or net realisable value, whichever is lower, may be written down where damage prevents recovery at normal sale value; revaluation cannot displace that disclosed method. Non-moving or deteriorated inventory may similarly be written off when corrosion or wear and tear reduces its value. Cash deposits during demonetisation, already recorded as sales in audited books and supported by sale bills, delivery challans, and sales and stock registers, are not unexplained money without contrary material. The additions for stock revaluation and cash deposits were deleted, and the Revenue's appeal was dismissed.
Damaged guar gum inventory valued under Accounting Standard-2 at cost or net realisable value, whichever is lower, may be written down where damage prevents recovery at normal sale value; revaluation cannot displace that disclosed method. Non-moving or deteriorated inventory may similarly be written off when corrosion or wear and tear reduces its value. Cash deposits during demonetisation, already recorded as sales in audited books and supported by sale bills, delivery challans, and sales and stock registers, are not unexplained money without contrary material. The additions for stock revaluation and cash deposits were deleted, and the Revenue's appeal was dismissed.
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