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...
Valuation of goods - differential duty required to be paid by the present respondents was available as Cenvat credit to their sister concern - entire exercise is revenue neutral - no mala fide can be attributed to the assessee - AT
Valuation of goods - differential duty required to be paid by the present respondents was available as Cenvat credit to their sister concern - entire exercise is revenue neutral - no mala fide can be attributed to the assessee - AT
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