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 ...
Denial of 50% of the credit taken in subsequent financial year - There is no condition provided under Rule 4(2)(b) of the Cenvat Credit Rules that the credit of remaining 50% of duty paid on capital goods is to be availed in case the capital goods have been used in the manufacture of dutiable product - AT
Denial of 50% of the credit taken in subsequent financial year - There is no condition provided under Rule 4(2)(b) of the Cenvat Credit Rules that the credit of remaining 50% of duty paid on capital goods is to be availed in case the capital goods have been used in the manufacture of dutiable product - AT
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