Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
CENVAT Credit - ground for disallowing the Cenvat credit of duty paid on the raw material sent by the Appellant to job workers is that the processes carried out by the Appellant do not amount to manufacture - prima facie case is in favor of assessee - AT
CENVAT Credit - ground for disallowing the Cenvat credit of duty paid on the raw material sent by the Appellant to job workers is that the processes carried out by the Appellant do not amount to manufacture - prima facie case is in favor of assessee - AT
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