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 ...
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Availing cenvat credit while availing benefit of exemption - The reversal of Cenvat Credit on inputs used attributable to manufacture of said goods or reversal of amount equivalent to 5%/6% of the value of said goods shall amount to not taken the credit on inputs of the said goods - AT
Availing cenvat credit while availing benefit of exemption - The reversal of Cenvat Credit on inputs used attributable to manufacture of said goods or reversal of amount equivalent to 5%/6% of the value of said goods shall amount to not taken the credit on inputs of the said goods - AT
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