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...
Denial of CENVAT Credit on Computers - Nexus with manufacturing activity - computers have been used by the applicant for maintaining stocks in the factory - prima facie case is in favor of assessee - AT
Denial of CENVAT Credit on Computers - Nexus with manufacturing activity - computers have been used by the applicant for maintaining stocks in the factory - prima facie case is in favor of assessee - AT
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