Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Reversal of credit - the capital goods have been acquired prior to 1994 - provisions of Rule 3(5) of CCR, 2004 are not applicable to the facts of this case, assessee were not required to reverse cenvat credit at all as they have not taken cenvat credit. - AT
Reversal of credit - the capital goods have been acquired prior to 1994 - provisions of Rule 3(5) of CCR, 2004 are not applicable to the facts of this case, assessee were not required to reverse cenvat credit at all as they have not taken cenvat credit. - AT
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