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...
CENVAT Credit - capital goods/inputs or not - M.S. Plates, M.S. Channels, H.R. Coils, M.S. Angles etc. - no manner of doubt that respondent-assessee is entitled to Cenvat Credit in respect of items used as structural support for capital goods prior to the amendment of Explanation 2 to Rule 2 (k) by notification dated 7.7.2009 - amendment is applicable only prospectively
CENVAT Credit - capital goods/inputs or not - M.S. Plates, M.S. Channels, H.R. Coils, M.S. Angles etc. - no manner of doubt that respondent-assessee is entitled to Cenvat Credit in respect of items used as structural support for capital goods prior to the amendment of Explanation 2 to Rule 2 (k) by notification dated 7.7.2009 - amendment is applicable only prospectively
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
