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...
Refund of service tax remaining unutilized - Rule 5 - Export of services - the denial of the refund only on the basis of non-disclosure of the cenvat credit in ST-3 return is not legally sustainable and therefore, the rejection of refund on this ground is set aside.
Refund of service tax remaining unutilized - Rule 5 - Export of services - the denial of the refund only on the basis of non-disclosure of the cenvat credit in ST-3 return is not legally sustainable and therefore, the rejection of refund on this ground is set aside.
Note: It is a system-generated summary and is for quick reference only.