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 ...
Demand u/s 11D - The agreement is very clear - Both the buyer and the supplier had understood that during the period when the SSI exemption was available, excise duty is not payable even though the Column 10 of the Schedule showed the excise duty separately - stay granted - AT
Demand u/s 11D - The agreement is very clear - Both the buyer and the supplier had understood that during the period when the SSI exemption was available, excise duty is not payable even though the Column 10 of the Schedule showed the excise duty separately - stay granted - AT
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