Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Manufacture - Micro Spray Water Cooling System - the structure assembled at site is firmly embedded/attached to the concrete pillar and becomes immovable during assembling and cannot be considered as marketable goods attracting central excise duty - AT
Manufacture - Micro Spray Water Cooling System - the structure assembled at site is firmly embedded/attached to the concrete pillar and becomes immovable during assembling and cannot be considered as marketable goods attracting central excise duty - AT
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