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...
CENVAT Credit taken on differential duty paid based on supplementary invoice - admittedly the assessment at the end of principal manufacturer was provisional and was finalized by a final assessment later - there is no malafide intention - credit allowed - AT
CENVAT Credit taken on differential duty paid based on supplementary invoice - admittedly the assessment at the end of principal manufacturer was provisional and was finalized by a final assessment later - there is no malafide intention - credit allowed - AT
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