Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Eligibility of Availment CENVAT Credit on Capital Goods - CENVAT credit eligibility is to be determined with reference to the dutiability of the final product on the date of receipt of capital goods - AT
Eligibility of Availment CENVAT Credit on Capital Goods - CENVAT credit eligibility is to be determined with reference to the dutiability of the final product on the date of receipt of capital goods - AT
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