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 - input services - Air Travel Agent - revenue contended that invoice raised by the service provider pertain to tickets issued in the name of personnel of the assessee - company being an artificial judicial person, cannot travel itself as it exists only on paper in the eyes of law - credit allowed - AT
CENVAT Credit - input services - Air Travel Agent - revenue contended that invoice raised by the service provider pertain to tickets issued in the name of personnel of the assessee - company being an artificial judicial person, cannot travel itself as it exists only on paper in the eyes of law - credit allowed - AT
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