Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
CENVAT credit - tippers - extended period of limitation - return has been filed giving complete details of CENVAT credit availed by them on tippers - it was not alleged by the department that the respondent had not given such details or given incorrect details in their ST3 return - extended period of limitation cannot be invoked - AT
CENVAT credit - tippers - extended period of limitation - return has been filed giving complete details of CENVAT credit availed by them on tippers - it was not alleged by the department that the respondent had not given such details or given incorrect details in their ST3 return - extended period of limitation cannot be invoked - AT
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