Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
CENVAT Credit - removal of inputs as such in guise of manufacture - payment of duty on removal less then availed on inputs - activity is cutting and silting of CRGO Coils - In the given circumstances the question of suppression of fact or the misrepresentation as is alleged against the appellant is not sustainable.
CENVAT Credit - removal of inputs as such in guise of manufacture - payment of duty on removal less then availed on inputs - activity is cutting and silting of CRGO Coils - In the given circumstances the question of suppression of fact or the misrepresentation as is alleged against the appellant is not sustainable.
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