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...
Cenvat credit on Input services – Debit notes raised by service provider not in prescribed format as per Rule 9(1) of Cenvat credit rules – A new case cannot be made by Revenue at the Appellate Stage as per the settled law - AT
Cenvat credit on Input services – Debit notes raised by service provider not in prescribed format as per Rule 9(1) of Cenvat credit rules – A new case cannot be made by Revenue at the Appellate Stage as per the settled law - AT
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