Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
The appellant has reversed the credit taken on inputs used in production of goods cleared under end-use exemption notification - rule 6(3) is not applicable to appellant - AT
The appellant has reversed the credit taken on inputs used in production of goods cleared under end-use exemption notification - rule 6(3) is not applicable to appellant - AT
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