Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services recipient cannot be appreciated - credit allowed - AT
CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services recipient cannot be appreciated - credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.