Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
The fact of wrongful availment of Cenvat credit came in the knowledge of the appellant in October 2009 and thereafter they have stopped taking the credit - but failed to reverse the credit, this act of the appellant would amount to malafide intention to avail inadmissible credit. - AT
The fact of wrongful availment of Cenvat credit came in the knowledge of the appellant in October 2009 and thereafter they have stopped taking the credit - but failed to reverse the credit, this act of the appellant would amount to malafide intention to avail inadmissible credit. - AT
Note: It is a system-generated summary and is for quick reference only.