Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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Reversal of CENVAT credit - manufacturing of exempted goods (cleared on payment of duty) - as the assessee was not seeking refund of duty and there was no need to reverse the credit of duty - AT
Reversal of CENVAT credit - manufacturing of exempted goods (cleared on payment of duty) - as the assessee was not seeking refund of duty and there was no need to reverse the credit of duty - AT
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