Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...
Reversal of Cenvat Credit - Rule 6 is not enacted to extract illegal amount from the assessee. The main objective of the Rule 6 is to ensure that the assessee should not avail the Cenvat Credit in respect of input or input services which are used in or in relation to the manufacture of the exempted goods or for exempted services. - AT
Reversal of Cenvat Credit - Rule 6 is not enacted to extract illegal amount from the assessee. The main objective of the Rule 6 is to ensure that the assessee should not avail the Cenvat Credit in respect of input or input services which are used in or in relation to the manufacture of the exempted goods or for exempted services. - AT
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