Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Denial of CENVAT Credit - Courier service and CHA service - jurisdictional Central Excise officer of the recipient of the service, cannot question the classification of the service of the service provider. - AT
Denial of CENVAT Credit - Courier service and CHA service - jurisdictional Central Excise officer of the recipient of the service, cannot question the classification of the service of the service provider. - AT
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