Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Transfer of the unutilized and accumulated cenvat credit - The objection raised by Revenue on technical ground cannot be appreciated in the absence of any dispute of availability of credit to the appellant - AT
Transfer of the unutilized and accumulated cenvat credit - The objection raised by Revenue on technical ground cannot be appreciated in the absence of any dispute of availability of credit to the appellant - AT
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