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 ...
CENVAT Credit - input services - Security services were engaged by the appellant due to various incidences of theft of export cargo, at the time of movement of containers is port - credit allowed - AT
CENVAT Credit - input services - Security services were engaged by the appellant due to various incidences of theft of export cargo, at the time of movement of containers is port - credit allowed - AT
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