Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Input service credit - transportation of cane seeds and bio manure to the place of the farmers - services availed by the appellant is having a nexus indirectly to the manufacturing of their final product - Appellant are entitled to take Cenvat Credit on GTA services - AT
Input service credit - transportation of cane seeds and bio manure to the place of the farmers - services availed by the appellant is having a nexus indirectly to the manufacturing of their final product - Appellant are entitled to take Cenvat Credit on GTA services - AT
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