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 - Bogus invoices - Burden of proof - When material evidence are on record then the burden of not receiving the goods by the appellant shifts on the revenue which revenue failed to do so. - AT
Cenvat Credit - Bogus invoices - Burden of proof - When material evidence are on record then the burden of not receiving the goods by the appellant shifts on the revenue which revenue failed to do so. - AT
Note: It is a system-generated summary and is for quick reference only.