Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
CENVAT Credit - common input services used for taxable and non taxable/exempted services - If the appellant had been reversing the credit u/r 6(3)(ii) but had erroneously not shown the said bifurcation in the ST-3 returns - the failure to not to claim the option at the start of FY by filing the intimation with the range superintendent is nothing but a procedural violation and needs to be condoned
CENVAT Credit - common input services used for taxable and non taxable/exempted services - If the appellant had been reversing the credit u/r 6(3)(ii) but had erroneously not shown the said bifurcation in the ST-3 returns - the failure to not to claim the option at the start of FY by filing the intimation with the range superintendent is nothing but a procedural violation and needs to be condoned
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
