Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Refund claim - SEZ - The refund of service tax sought by Appellant cannot be rejected on the ground that the services were wholly consumed in SEZ and the Appellants are eligible for the refund. - AT
Refund claim - SEZ - The refund of service tax sought by Appellant cannot be rejected on the ground that the services were wholly consumed in SEZ and the Appellants are eligible for the refund. - AT
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