Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Whether refund claim filed by the appellant under Rule 5 of the Cenvat Credit Rules, 2004, after surrender of the registration, is admissible or not - refund to be allowed subject to verification - AT
Whether refund claim filed by the appellant under Rule 5 of the Cenvat Credit Rules, 2004, after surrender of the registration, is admissible or not - refund to be allowed subject to verification - AT
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