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...
Rebate claim - Rule 18 of the Central Excise Rules, 2002 - in absence of the respondents doubting the veracity of the ARE-1 forms, the adjudicating authority ought to have allowed the claim for rebate as made by the petitioner.
Rebate claim - Rule 18 of the Central Excise Rules, 2002 - in absence of the respondents doubting the veracity of the ARE-1 forms, the adjudicating authority ought to have allowed the claim for rebate as made by the petitioner.
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