Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Interest - delay in payment of differential duty - captive consumption - valuation finalized after the year end on cost construction method - Since no sale is involved question of issuance of supplementary invoice does not arise - the interest is correctly payable by the appellant on the delayed payment of duty - AT
Interest - delay in payment of differential duty - captive consumption - valuation finalized after the year end on cost construction method - Since no sale is involved question of issuance of supplementary invoice does not arise - the interest is correctly payable by the appellant on the delayed payment of duty - AT
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