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...
Capital goods cleared as scrap – There is absolutely no evidence on record to show that the Cenvat Credit had been availed in respect of the capital goods which were subsequently cleared as scrap - demand set aside - AT
Capital goods cleared as scrap – There is absolutely no evidence on record to show that the Cenvat Credit had been availed in respect of the capital goods which were subsequently cleared as scrap - demand set aside - AT
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