Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
The ground on which cenvat credit was denied is totally wrong because the change of name does not make the appellant ineligible to claim cenvat credit and more so it has been informed to the Department well in time. - AT
The ground on which cenvat credit was denied is totally wrong because the change of name does not make the appellant ineligible to claim cenvat credit and more so it has been informed to the Department well in time. - AT
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