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 ...
CENVAT credit - whether the appellants are eligible to avail credit at their factory, when the entire input services have been received and utilized for their business activity at their head office which was not registered as ISD? - Credit allowed - AT
CENVAT credit - whether the appellants are eligible to avail credit at their factory, when the entire input services have been received and utilized for their business activity at their head office which was not registered as ISD? - Credit allowed - AT
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